Association of the Bar of New York v. Lewisohn

The common issue on these appeals is whether the properties of petitioners, Association of the Bar of the City of New York and the Explorers Club, qualify for the exemption from real property taxes provided by constitution and statute for property owned by a charitable or educational organization and used exclusively for such purposes. If not, a further issue is whether the legislation purportedly permitting the return of petitioners’ properties to the tax rolls of the City of New York violates due process or equal protection of the law. In each case the Appellate Division has sustained…