Community-General Hospital v. Town of Onondaga

The respondents seek a judgment dismissing the petition because it is legally insufficient. Community-General Hospital has added a new physicians’ office building. The hospital claims that since it is organized exclusively for charitable and hospital purposes and since the new physicians’ building is an integral part of the hospital operation, the physicians’ 'building is entitled to be exempt from any real property taxation.

It is the respondents’ position that this new building will not be used exclusively for hospital business. The building will be leased to physicians whose patients may or…