Miriam Osborn Memorial Home Ass'n v. Assessor of City of Rye
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
OPINION OF THE COURT
Chambers, J.
On this appeal we are called upon to determine whether the denial of a 100% charitable use tax exemption and the grant of a partial hospital use tax exemption with respect to the real property of the petitioner, Miriam Osborn Memorial Home Association (hereinafter the Osborn), was proper. We are further asked to determine whether the valuation of the Osborn’s real property was correct. We conclude that, although the Osborn’s request for a 100% charitable use tax exemption was properly denied, the partial hospital use tax exemption should also have been denied,…
2Cases cited40 opinions
- Northern Westchester Professional Park Associates v. Town of BedfordNew York Court of Appeals · 1983
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- People Ex Rel. MacCracken v. MillerNew York Court of Appeals · 1943
- FMC Corp. v. UnmackNew York Court of Appeals · 1998
- Great Atlantic & Pacific Tea Co. v. KiernanNew York Court of Appeals · 1977
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