Chautauqua Institution v. Town of Chautauqua
Appellate Division of the Supreme Court of the State of New York
1Opinion of the CourtMottle, J.
In these jointly tried proceedings, Chautauqua Institution sought review of tax assessments for the years 1966 through 1968 on property owned by it in the Town of Chautauqua. It claimed that certain of its property was tax-exempt and other property partially exempt under section 420 of the Real Property Tax Law. It also claimed that the partially exempt property was overvalued. The trial court held that the Institution was organized exclusively for one or more tax-exempt purposes, and the property that was used exclusively for these purposes was held to be tax-exempt. Other property, which…
2Cases cited9 opinions
- Walz v. Tax Comm'n of City of New YorkSupreme Court of the United States · 1970
- In Re the Transfer Tax Upon the Estate of De PeysterNew York Court of Appeals · 1914
- In Re the Estate of BeekmanNew York Court of Appeals · 1921
- People Ex Rel. Untermyer v. McGregorNew York Court of Appeals · 1946
- In re Board of EducationAppellate Division of the Supreme Court of the State of New York · 1934
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3Cited by8 opinions
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- Cody, Inc. v. Town of WoodburyDistrict Court, S.D. New York · 1998
- Young Womens Christian Ass'n v. WagnerNew York Supreme Court · 1978
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