Erie County Agricultural Society v. Cluchey

This proceeding, brought pursuant to article 7 of the Real Property Tax Law, again presents the question of what use an exempt corporation may make of real property extraneous to its purposes without losing its real property tax exemption. In this case petitioner, Erie County Agricultural *42Society, has leased a portion of its property to the Buffalo Trotting Association to be used exclusively by the association except during the 9 days per year required for the county fair, an additional 12 days for preparation before the fair and 7 days for cleanup afterwards. Respondent assessor included the…