Legal Opinion
D. P. C. Reconstruction Finance Corp. v. Assessor of Johnsburg
Appellate Division of the Supreme Court of the State of New York
Decided March 3, 1988PublishedCited by 2 opinions
1Opinion of the Court
OPINION OF THE COURT
Casey, J.
At issue on this appeal is whether real property owned by *225the United States, which is leased to petitioner, a private corporation, and used for commercial purposes, is exempt from real property taxation pursuant to RPTL 400 (1). We hold that such property is exempt and, therefore, reverse Supreme Court’s order.
The subject property is a segment of a 33-mile right-of-way between petitioner’s mine at Sanford Lake and the Town of North Creek in Warren County, which was acquired by the Defense Plant Corporation and leased to petitioner in 1942 to help the war effort.…
2Cases cited8 opinions
- United States v. County of FresnoSupreme Court of the United States · 1977
- Ampco Printing-Advertisers ' Offset Corp. v. City of New YorkNew York Court of Appeals · 1964
- Metromedia, Inc. v. Tax CommissionNew York Court of Appeals · 1983
- Grumman Aircraft Engineering Corp. v. Board of AssessorsNew York Court of Appeals · 1957
- Fort Hamilton Manor, Inc. v. BoylandNew York Court of Appeals · 1958
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3Cited by2 opinions
- Lupo v. Board of Assessors of HuronNew York Supreme Court · 2005
- Opinion No., Texas Attorney General Reports1990