Paws Unlimited Foundation, Inc. v. Maloney
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
Mercure, A.PJ.
RPTL 420-a (1) (a) provides that “[r]eal property owned by a corporation or association organized or conducted exclusively for religious, charitable, hospital, educational [purposes], or [for the] moral or mental improvement of men, women or children . . . and used exclusively for carrying out thereupon one or more of such purposes . . . shall be exempt from taxation as provided in this section.” In order to qualify for the “exemption, (1) [petitioner] must be organized exclusively for [the] purposes enumerated in the statute, (2) the property in question must be used primarily…
2Cases cited13 opinions
- People Ex Rel. Watchtower Bible & Tract Society, Inc. v. HaringNew York Court of Appeals · 1960
- People Ex Rel. Untermyer v. McGregorNew York Court of Appeals · 1946
- People Ex Rel. Buffalo Burial Park Ass'n v. StilwellNew York Court of Appeals · 1907
- Eternal Flame of Hope Ministries, Inc. v. KingNew York Court of Appeals · 2011
- In re Mary Immaculate School of Eagle ParkAppellate Division of the Supreme Court of the State of New York · 1919
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3Cited by7 opinions
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- Cybele, Magna Mater, Inc. v. McCoyAppellate Division of the Supreme Court of the State of New York · 2013
- Plattsburgh Airbase Redevelopment Corp. v. RosenbaumAppellate Division of the Supreme Court of the State of New York · 2012
- Ahavas Chaverim Gemilas Chesed, Inc. v. Town of MamakatingAppellate Division of the Supreme Court of the State of New York · 2012
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