Dynamite Youth Center Foundation, Inc. v. Assessor of Fallsburg

OPINION OF THE COURT

Cardona, P. J.

Petitioner is a New York not-for-profit corporation organized for the purpose of rehabilitating young adults and youths from drug abuse and other related activities. In furtherance of these purposes, it owns a large tract of land improved with nine buildings, including dormitories, staff housing, a school, a gymnasium and a workshop, on which it operates a drug rehabilitation center. Respondents assessed the property without applying an exemption pursuant to RPTL 420-a. Petitioner commenced this proceeding to determine its entitlement to a tax exemption…