Legal Opinion
St. Joseph's Health Center Properties, Inc. v. Srogi
New York Court of Appeals
Decided October 16, 1980PublishedCited by 16 opinions
1Opinion of the Court
OPINION OF THE COURT
Meyer, J.
Real property which is owned by a not-for-profit corporation and used exclusively to provide housing for staff personnel of a separate hospital corporation is1 "conducted” exclusively for hospital purposes and is, therefore, exempt from taxation under section 421 (subd 1, par [a]) of the Real Property Tax Law, where the property owning corporation operates solely to carry out a purpose of the exempt corporation. The order of the Appellate Division affirming the judgment of the Supreme Court declaring the property exempt and directing a refund of taxes paid by…
2Cases cited18 opinions
- People Ex Rel. Watchtower Bible & Tract Society, Inc. v. HaringNew York Court of Appeals · 1960
- Trust v. Board of Assessors of GardinerNew York Court of Appeals · 1979
- Genesee Hospital v. WagnerAppellate Division of the Supreme Court of the State of New York · 1975
- St. Luke's Hospital v. BoylandNew York Court of Appeals · 1962
- Genesee Hospital v. WagnerNew York Court of Appeals · 1976
13 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Matter of Stuyvesant Square Thrift Shop, Inc. v. Tax Comm'n of the City of New YorkNew York Court of Appeals · 1981
- Faculty Student Ass'n of the State University of Oneonta, Inc. v. RossNew York Court of Appeals · 1981
- Salvation Army v. Town of Ellicott Board of Assessment ReviewAppellate Division of the Supreme Court of the State of New York · 1984
- FACULTY STUDENT ASSN v. RossNew York Court of Appeals · 1981
- UNIV. AUXILIARY SERVS. AT ALBANY, INC. v. SmithNew York Court of Appeals · 1981
11 more not listed; retrieve them via the Exa API.