Suffern Boys School v. Treadway

— Appeal by Assessor of the Town of Ramapo and another from an order denying their motion to quash a writ of certiorari and to dismiss the petition of the Suffern Boys School. The property in question was on the assessment rolls on July 1, 1943. Petitioner, an exempt corporation, purchased the property on July 27, 1943. The taxability of property is determined by its ownership on the taxable status date. A transfer of title made subsequent to that date does not affect its taxability. (Nygatt V. Washburn, 15 N. Y. 316; Clark V. Norton et al., 49 ET. Y. 243; Sisters of St. Francis v. Mayor,…