Legal Opinion
Mtr. of Ny Botanical Garden v. Assess. of the Town of Wash.
New York Court of Appeals
Decided April 1, 1982PublishedCited by 38 opinions
1Opinion of the Court
OPINION OF THE COURT
Gabrielli, J.
In this proceeding, petitioner seeks to have certain of its real property declared tax exempt. We agree with the Appellate Division that the taxing authority has failed to prove that petitioner is not organized or conducted primarily for exempt purposes or that the subject property is not used primarily for exempt purposes. We therefore hold that petitioner is entitled to the real property tax exemption sought for this property.
I
Petitioner, the New York Botanical Garden, was organized by a special act of the Legislature (L 1891, ch 285). Its charter states…
2Cases cited7 opinions
- People Ex Rel. Watchtower Bible & Tract Society, Inc. v. HaringNew York Court of Appeals · 1960
- Trust v. Board of Assessors of GardinerNew York Court of Appeals · 1979
- Watchtower Bible & Tract Society of New York, Inc. v. LewisohnNew York Court of Appeals · 1974
- Pace College v. BoylandNew York Court of Appeals · 1958
- In Re North Manursing Wildlife Sanctuary, Inc.New York Court of Appeals · 1979
2 more not listed; retrieve them via the Exa API.
3Cited by38 opinions
- Symphony Space, Inc. v. TishelmanNew York Court of Appeals · 1983
- Lackawanna Community Development Corp. v. KrakowskiNew York Court of Appeals · 2009
- World Buddhist Ch'An Jing Center, Inc. v. SchoeberlAppellate Division of the Supreme Court of the State of New York · 2007
- Miriam Osborn Memorial Home Ass'n v. Assessor of City of RyeAppellate Division of the Supreme Court of the State of New York · 2010
- Congregation Rabbinical College of Tartikov, Inc. v. Town of RamapoNew York Court of Appeals · 2011
33 more not listed; retrieve them via the Exa API.