People ex rel. Outer Court, Inc. v. Miller

Relator, a membership corporation, brings this proceeding to establish its right to tax exemption upon about twelve acres of land situate in the borough of the Bronx, on the ground that it was organized for “ religious, charitable, benevolent, missionary and educational purposes,” and that the real estate in question is occupied and used by relator exclusively for carrying out such corporate purposes. The total assessment involved is $245,000, of which $5,200 represents improvements, consisting of about twenty-four small buildings of the portable bungalow type. The greater portion of the…