Legal Opinion
In re the Foreclosure of Tax Liens by County of Delaware
Appellate Division of the Supreme Court of the State of New York
Decided March 24, 2005PublishedCited by 4 opinions
1Opinion of the CourtLahtinen, J.
Appeal from an order of the Supreme Court (Coccoma, J.), entered July 28, 2003 in Delaware County, which, in a proceeding pursuant to RPTL article 11, dismissed respondent’s answer.
Respondent, allegedly a nonprofit corporation exempt from taxes under Internal Revenue Code (26 USC) § 501 (c) (3), purchased property in May 2000 in the Town of Andes, Delaware County, on which it reportedly operated a religious camp for children. Respondent contends that it notified the Town Assessor’s office of its tax-exempt status when it purchased the property and, thereafter, never received a tax bill or any…
2Cases cited4 opinions
- Kennedy v. MossafaNew York Court of Appeals · 2003
- Emunim v. Town of FallsburgNew York Court of Appeals · 1991
- Akey v. Clinton CountyCourt of Appeals for the Second Circuit · 2004
- Consolidated Edison Co. of New York, Inc. v. State Board of Real Property ServicesAppellate Division of the Supreme Court of the State of New York · 1999
3Cited by4 opinions
- In re the Foreclosure of Tax LiensAppellate Division of the Supreme Court of the State of New York · 2012
- In re the Foreclosure of Tax Liens by County of UlsterAppellate Division of the Supreme Court of the State of New York · 2014
- In re the Foreclosure of Tax Liens by County of UlsterAppellate Division of the Supreme Court of the State of New York · 2014
- MatterofCountyofUlster[EREDEnterprisesInc.]Appellate Division of the Supreme Court of the State of New York · 2014