Legal Opinion
Trust v. Board of Assessors of Gardiner
New York Court of Appeals
Decided July 3, 1979PublishedCited by 53 opinions
1Opinion of the Court
OPINION OF THE COURT
Gabrielli, J.
The Mohonk Trust has commenced these two proceedings pursuant to article 7 of the Real Property Tax Law seeking to challenge the assessment of real property taxes by respondent Town of Gardiner against some 1,801 acres of land within the town owned and operated by the Trust as a part of a wilderness area. Petitioner contends that the land is exempt from real property taxation by operation of section 421 (subd 1, par [a]) of the Real Property Tax Law. Petitioner’s arguments have been rejected by all courts below, and petitioner now appeals to this court as of…
2Cases cited5 opinions
- In Re the Transfer Tax Upon the Estate of De PeysterNew York Court of Appeals · 1914
- Swedenborg Foundation, Inc. v. LewisohnNew York Court of Appeals · 1976
- People Ex Rel. Untermyer v. McGregorNew York Court of Appeals · 1946
- American Bible Society v. LewisohnNew York Court of Appeals · 1976
- In Re the Appraisal Under the Transfer Tax Act of the Estate of GravesNew York Court of Appeals · 1902
3Cited by53 opinions
- Symphony Space, Inc. v. TishelmanNew York Court of Appeals · 1983
- Mtr. of Ny Botanical Garden v. Assess. of the Town of Wash.New York Court of Appeals · 1982
- In Re North Manursing Wildlife Sanctuary, Inc.New York Court of Appeals · 1979
- Pine Harbour, Inc. v. DowlingAppellate Division of the Supreme Court of the State of New York · 2011
- Santa Catalina Island Conservancy v. County of Los AngelesCalifornia Court of Appeal · 1981
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