Legal Opinion
Pace College v. Boyland
New York Court of Appeals
Decided June 25, 1958PublishedCited by 19 opinions
1Opinion of the CourtYah Voobhis, J.
Subdivision 6 of section 4 of the Tax Law exempts from the general property tax the real property of a corporation or association organized exclusively for educational or other benevolent purposes, provided that the property is used by it exclusively for such purposes. This section further provides: “ The real property of any such corporation not so used exclusively for carrying out thereupon one or more of such purposes but leased or otherwise used for other purposes, shall not be exempt, but if a portion only of any lot or building of any such corporation or association is used exclusively…
2Cases cited14 opinions
- People ex rel. Young Men's Ass'n v. SaylesAppellate Division of the Supreme Court of the State of New York · 1898
- Young Women's Christian Ass'n v. City of New YorkAppellate Division of the Supreme Court of the State of New York · 1926
- People ex rel. Doctor's Hospital, Inc. v. SextonAppellate Division of the Supreme Court of the State of New York · 1944
- People ex rel. Board of Trustees v. MezgerAppellate Division of the Supreme Court of the State of New York · 1904
- In re Syracuse UniversityAppellate Division of the Supreme Court of the State of New York · 1925
9 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Mtr. of Ny Botanical Garden v. Assess. of the Town of Wash.New York Court of Appeals · 1982
- Sisters of Saint Joseph v. City of New YorkNew York Court of Appeals · 1980
- PRESERVATION SOC. OF NEWPORT CO. v. Assessor of TaxesSupreme Court of Rhode Island · 1968
- Scenic Hudson Land Trust v. SarvisAppellate Division of the Supreme Court of the State of New York · 1996
- University of Rochester v. WagnerAppellate Division of the Supreme Court of the State of New York · 1978
14 more not listed; retrieve them via the Exa API.