Legal Opinion

Opn. No.

New York Attorney General Reports

Decided March 23, 1976Published

1Opinion of the Court

JOHN J. GANNON, ESQ. General Counsel, Western Regional Off-Track Betting Corporation

This is in reply to your recent letter in which you request advice as to whether real property leased by the Western Regional Off-Track Betting Corporation is exempt from real property taxes by virtue of the provisions of McKinney's Unconsolidated Laws, section 8124, subdivision 1. You advise that the corporation leases a substantial number of offices located within office complexes, commercial buildings and also some free-standing structures of which it is the sole tenant. You further advise that the…

2Cases cited7 opinions

  1. People Ex Rel. Mizpah Lodge No. 518 of the Independent Order of Odd Fellows v. BurkeNew York Court of Appeals · 1920
  2. County of Herkimer v. Village of HerkimerAppellate Division of the Supreme Court of the State of New York · 1937
  3. People v. Brooklyn Garden Apartments, Inc.New York Court of Appeals · 1940
  4. In re Board of EducationAppellate Division of the Supreme Court of the State of New York · 1934
  5. Black v. City of BrooklynNew York Supreme Court · 1889

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