Legal Opinion
St. Luke's Hospital v. Boyland
New York Court of Appeals
Decided December 31, 1962PublishedCited by 38 opinions
1Opinion of the CourtVan Voorhis, J.
At the tax status dates for the two years in question, subdivision 6 of section 4 of the Tax Law then in force — carried forward, in substance, by subdivisions 1, 2 and 5 of section 420 of the present Eeal Property Tax Law — totally exempted from real estate taxation buildings ‘ ‘ owned and actually used for hospital purposes, by a free public hospital, depending for maintenance and support upon voluntary charity,” even though portions of the buildings were otherwise used for the purposes of income, provided that such income was needed for the maintenance and support of such hospital and was…
2Cases cited11 opinions
- People Ex Rel. Thomas S. Clarkson Memorial College of Technology v. HaggettNew York Court of Appeals · 1949
- Cruger v. . DoughertyNew York Court of Appeals · 1870
- In re Syracuse UniversityAppellate Division of the Supreme Court of the State of New York · 1925
- People ex rel. Clarkson v. HaggettAppellate Division of the Supreme Court of the State of New York · 1949
- People ex rel. Thomas G. Clarkson Memorial College of Technology v. HaggettNew York Supreme Court · 1948
6 more not listed; retrieve them via the Exa API.
3Cited by38 opinions
- Yeshivath Shearith Hapletah v. Assessor of FallsburgNew York Court of Appeals · 1992
- Hartford Hospital v. City & Town of HartfordSupreme Court of Connecticut · 1971
- City of Long Branch v. Monmouth Medical CenterNew Jersey Superior Court Appellate Division · 1976
- Adult Home at Erie Station, Inc. v. Assessor & Board of Assessment ReviewNew York Court of Appeals · 2008
- In the Matter of State of Merry-Go-Round Playhouse, Inc. v. Assessor of City of AuburnNew York Court of Appeals · 2014
33 more not listed; retrieve them via the Exa API.