Legal Opinion
Colleges of the Seneca v. City of Geneva
New York Court of Appeals
Decided May 16, 2000PublishedCited by 4 opinions
1Opinion of the Court
*715OPINION OF THE COURT
Wesley, J.
The issue on this appeal is whether, for purposes of RPTL 420-a, the Colleges of the Seneca owns a dormitory building constructed by a developer on real property owned by the College and financed through leasing agreements between the parties. We answer in the affirmative, and hold that the dormitory is exempt from real property taxation under that section.
The Colleges of the Seneca, an educational corporation chartered by the Regents of the State of New York, operates Hobart and William Smith Colleges on one campus in Geneva, New York. The College owns a parcel…
2Cases cited5 opinions
- People Ex Rel. International Navigation Co. v. BarkerNew York Court of Appeals · 1897
- People Ex Rel. Hudson River Day Line v. FranckNew York Court of Appeals · 1931
- National Cold Storage Co. v. BoylandAppellate Division of the Supreme Court of the State of New York · 1962
- MATTER OF NAT'L COLD STORAGE CO., INC. v. BoylandNew York Court of Appeals · 1962
- United States v. Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1964
3Cited by4 opinions
- Spectapark Associates v. City of Albany Department of Assessment & TaxationAppellate Division of the Supreme Court of the State of New York · 2004
- Matter of Cornell Univ. v. Board of Assessment ReviewAppellate Division of the Supreme Court of the State of New York · 2020
- United Health Services Hospitals, Inc. v. Assessor of VestalAppellate Division of the Supreme Court of the State of New York · 2014
- United Health Services Hospitals, Inc. v. Assessor of VestalAppellate Division of the Supreme Court of the State of New York · 2014