Legal Opinion
St. Joseph's Health Center Properties, Inc. v. State Tax Commission
Appellate Division of the Supreme Court of the State of New York
Decided January 27, 1977PublishedCited by 3 opinions
1Opinion of the CourtHerlihy, J.
Subdivision 3 of section 253 of the Tax Law provides as follows: "Notwithstanding any other provisions of law to the contrary, the mortgage recording tax shall not be imposed upon any mortgage executed by a voluntary nonprofit hospital corporation”. In 1972 the petitioner, St. Joseph’s Health Center Properties, Inc., was incorporated by St. Joseph’s Hospital Health Center (hereinafter Hospital) under section 402 of the Not-For-Profit Corporation Law. The petitioner’s certificate of incorporation provides in words and substance that it exists solely to further the corporate interest of the…
2Cases cited6 opinions
- Howard v. WymanNew York Court of Appeals · 1971
- Genesee Hospital v. WagnerAppellate Division of the Supreme Court of the State of New York · 1975
- Genesee Hospital v. WagnerNew York Court of Appeals · 1976
- Great Lakes Dredge & Dock Co. v. Department of Taxation & FinanceNew York Court of Appeals · 1976
- In re Beth Israel Hospital Housing Co.Appellate Division of the Supreme Court of the State of New York · 1970
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3Cited by3 opinions
- St. Joseph's Health Center Properties, Inc. v. SrogiNew York Court of Appeals · 1980
- Church Charity Foundation v. State Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1982
- ST JOSEPH'S PROPS. v. SrogiNew York Court of Appeals · 1980