Little Falls Hospital v. Board of Assessors

Richard 1ST. Dofovaf, J.

The Little Falls Hospital claims the City of Little Falls, through its Board of Assessors, has improperly taxed exempt property.

For many years a building located at 4 Whited Street was occupied as a residence for nurses employed in the hospital. In recent times portions of the building have been rented to practicing physicians and to the Herkimer County Mental Health Clinic. Other portions of the building are used for storage of hospital materials and for living quarters for one of the hospital’s nurses. The physicians who have office space in the building examine and…