People Ex Rel. Mizpah Lodge No. 518 of the Independent Order of Odd Fellows v. Burke
New York Court of Appeals
Appeal, by permission, from an order of the Appellate Division of the Supreme Court in the fourth judicial department, entered December 30, 1919, which affirmed an order of Special Term exempting the relator from taxation of its real property in the city of Buffalo. The facts, so far as material, are stated in the opinion.’ Relator is not entitled to exemption from taxation under section 4, subdivision 7, of the Tax Law. (People ex rel. Andrews v. Cameron, 140 App.
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Appeal, by permission, from an order of the Appellate Division of the Supreme Court in the fourth judicial department, entered December 30, 1919, which affirmed an order of Special Term exempting the relator from taxation of its real property in the city of Buffalo. The facts, so far as material, are stated in the opinion.’ Relator is not entitled to exemption from taxation under section 4, subdivision 7, of the Tax Law. (People ex rel. Andrews v. Cameron, 140 App. Div. 76; 200 N. Y. 585; People ex rel. Savings Bank v. Coleman, 135 N. Y. 231; People ex rel. D. K. E. Socy. v. Lawler, 74 App.…
1Opinion of the CourtPound, J.
Relator claims to be exempt from general taxation on its real property under subdivision 7 of section 4 of the Tax Law (Laws 1909, ch. 62, as amended; Cons. Laws, ch. 60). It is an unincorporated subordinate lodge of the Independent Order of Odd Fellows of the state of New York. It owns real estate in the city of Buffalo on which it has a building containing halls, lodge room, kitchen and other rooms, which it uses itself part of the time and also leases regularly to tenants — fraternal bodies or other associations — for their meetings and social gatherings.
Exemption is sought on the ground…
2Cases cited5 opinions
- People ex rel. Young Men's Ass'n v. SaylesAppellate Division of the Supreme Court of the State of New York · 1898
- People ex rel. Delta Kappa Epsilon Society of Hamilton College v. LawlerAppellate Division of the Supreme Court of the State of New York · 1902
- People Ex Rel. Delta Kappa Epsilon Society of Hamilton College v. LawlerNew York Court of Appeals · 1904
- People ex rel. Adelphi College v. WellsAppellate Division of the Supreme Court of the State of New York · 1904
- People Ex Rel. Adelphi College v. . WellsNew York Court of Appeals · 1905
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