Wantagh-Levittown Community Ambulance Corps., Inc. v. Board of Assessors

In this article 78 proceeding the petitioner seeks an order directing the respondent, Board of Assessors of Nassau County, to exempt the petitioner from the real property tax as a charitable organization under subdivision 1 of section 420 of the Real Property Tax Law.

That section provides for the exemption of real property for “ religious, bible, tract, charitable, [or] benevolent” purposes and goes on to set forth some specific instances such as “ public playground “ medical society ” or “ cemetery purposes

There is no dispute that the petitioner’s purposes, as set forth in the certificate of…