Legal Opinion
Winter v. Board of Assessors
New York Supreme Court
Decided August 15, 1969PublishedCited by 2 opinions
1Opinion of the CourtHoward T. Hogan, J.
This is a proceeding instituted by a taxpayer to compel the respondents Board of Assessors of the county and ¡the village to add to their tax rolls property owned by the respondent temple.
It appears that the temple leases a substantial portion of its facilities to the Roslyn Summer Day Camp, Inc. for a current rental of $16,250 per summer. The record is replete with facts pointing to the conclusion that the property in question is not utilized exclusively for religious purposes.
Section 420 of the Real Property Tax Law provides in essence that real property owned and used exclusively for…
2Cases cited14 opinions
- C. H. O. B. Associates, Inc. v. Board of AssessorsNew York Supreme Court · 1964
- Central School District No. 2 of Towns of Coeymans v. New York State Teachers' Retirement SystemAppellate Division of the Supreme Court of the State of New York · 1967
- Moskowitz v. La GuardiaNew York Supreme Court · 1944
- Moskowitz v. La GuardiaAppellate Division of the Supreme Court of the State of New York · 1944
- Matter of Moskowitz v. La GuardiaNew York Court of Appeals · 1945
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3Cited by2 opinions
- Hans v. BurnsAppellate Division of the Supreme Court of the State of New York · 1975
- Walker v. Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 1984