Legal Opinion
In the Matter of State of Merry-Go-Round Playhouse, Inc. v. Assessor of City of Auburn
New York Court of Appeals
Decided November 18, 2014No. 201PublishedCited by 19 opinions
1Opinion of the Court
OPINION OF THE COURT
Chief Judge Lippman.
The issue presented by this appeal is whether certain real property owned by petitioner Merry-Go-Round Playhouse, a not-for-profit theater corporation, and used to house its staff and summer stock actors, is exempt from taxation under RPTL 420-a. We hold that Merry-Go-Round has established its entitlement to the tax exemption.
Merry-Go-Round was initially established in 1958 as the Auburn Children’s Theater and was incorporated as a not-for-profit corporation in 1972. * Petitioner currently operates two theaters — a professional summer stock theater that…
2Cases cited5 opinions
- Yeshivath Shearith Hapletah v. Assessor of FallsburgNew York Court of Appeals · 1992
- Symphony Space, Inc. v. TishelmanNew York Court of Appeals · 1983
- St. Luke's Hospital v. BoylandNew York Court of Appeals · 1962
- Lackawanna Community Development Corp. v. KrakowskiNew York Court of Appeals · 2009
- People Ex Rel. Thomas S. Clarkson Memorial College of Technology v. HaggettNew York Court of Appeals · 1949
3Cited by19 opinions
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- Matter of Greentree Found. v. Assessor & Bd. of Assessors of County of NassauAppellate Division of the Supreme Court of the State of New York · 2016
- Matter of International Student Exch., Inc. v. Assessors Off. of the Town of IslipAppellate Division of the Supreme Court of the State of New York · 2020
- Matter of Homeland Found., Inc. v. GotovichAppellate Division of the Supreme Court of the State of New York · 2017
- Matter of Global Leadership Found. v. Commissioner of Fin. of the City of N.Y.Appellate Division of the Supreme Court of the State of New York · 2023
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