Legal Opinion
Canton Human Services Initiatives, Inc. v. Town of Canton
New York Supreme Court
Decided May 18, 2004PublishedCited by 2 opinions
1Opinion of the Court
OPINION OF THE COURT
Jan H. Plumadore, J.
*414This CPLR article 78 matter is before the court due to respondents’ refusal to grant petitioner tax-exempt status under RPTL 420-a for the 2002 and 2003 tax years. Both sides move for summary judgment. The following material facts are not in dispute and therefore constitute the factual findings of the court.
Factual Findings
1. Petitioner was incorporated on August 31, 2000 as a type C corporation as defined in section 201 (b) of the Not-For-Profit Corporation Law (“any lawful business purpose to achieve a lawful public or quasi-public objective”). It was…
2Cases cited11 opinions
- Sherman v. Richmond Hose Co. No. 2New York Court of Appeals · 1921
- Trust v. Board of Assessors of GardinerNew York Court of Appeals · 1979
- Symphony Space, Inc. v. TishelmanNew York Court of Appeals · 1983
- St. Luke's Hospital v. BoylandNew York Court of Appeals · 1962
- Pace College v. BoylandNew York Court of Appeals · 1958
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3Cited by2 opinions
- Quail Summit, Inc. v. Town of CanandaiguaAppellate Division of the Supreme Court of the State of New York · 2008
- Matter of Canton Human Servs. Initiatives, Inc. v. Town of CantonNew York Supreme Court, St. Lawrence County · 2004