Legal Opinion
Plattsburgh College Benevolent & Educational Ass'n v. Board of Assessors
New York Supreme Court
Decided July 20, 1964PublishedCited by 5 opinions
1Opinion of the CourtHarold R. Soden, J.
Plattsburgh College Benevolent and Educational Association, Inc. brought this proceeding against respondent Board of Assessors, to claim the benefit of the tax exemption provided by section 420 of the Real Property Tax Law for qualifying corporations or associations. The petitioner *742has paid the assessed 1963 school taxes under protest and these are the only taxes at issue. Both parties agree that petitioner is entitled to have its real estate exempted from taxation, including school taxes, if the petitioner proves, first, that it is a corporation organized exclusively for charitable and…
2Cases cited26 opinions
- People Ex Rel. Mizpah Lodge No. 518 of the Independent Order of Odd Fellows v. BurkeNew York Court of Appeals · 1920
- People ex rel. Delta Kappa Epsilon Society of Hamilton College v. LawlerAppellate Division of the Supreme Court of the State of New York · 1902
- People Ex Rel. Thomas S. Clarkson Memorial College of Technology v. HaggettNew York Court of Appeals · 1949
- People ex rel. Board of Trustees v. MezgerAppellate Division of the Supreme Court of the State of New York · 1904
- People ex rel. Clarkson v. HaggettAppellate Division of the Supreme Court of the State of New York · 1949
21 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- SAN FRANCISCO BOYS'CLUB v. County of MendocinoCalifornia Court of Appeal · 1967
- Klamath Irrigation District v. Employment DivisionCourt of Appeals of Oregon · 1975
- Crusade for Christ, Inc. v. Town of New LebanonAppellate Division of the Supreme Court of the State of New York · 1971
- Shenandoah v. City of PhiladelphiaDistrict Court, E.D. Pennsylvania · 1976
- Matter of Rye Country Day Sch. v. WhittyAppellate Division of the Supreme Court of the State of New York · 2023