Wildlife Preserves Inc. v. Scopelliti

Since 1957, and continuing through the y'ear 1970, the petitioner’s property had been carried on the tax rolls of the Town of New Castle as exempt property. As part of a reassessment program commenced in 1968, the property was reclassified on June 11, 1970. Petitioner appeals from a determination of the Board of Review of the township denying petitioner exemption for the year 1971, on the ground that petitioner’s property is not being used “exclusively” for carrying out a corporate purpose embraced within the provisions of section 420 of the Real Property Tax Law.

The pertinent provisions of…