Chautauqua Rails to Trails, Inc. v. Assessors of Chautauqua

Order unanimously affirmed without costs. Memorandum: Petitioner, a not-for-profit corporation, commenced this proceeding pursuant to RPTL article 7 against five towns in Chautauqua County, including the Towns of Chautauqua and Sherman (respondents). Petitioner contended that it was entitled to exemption from property taxes in 1995 because it qualified as a nonprofit organization under RPTL 420-a and 420-b. Supreme Court granted respondents’ motion for summary judgment dismissing the petition on the ground that petitioner failed to raise an issue of fact whether, on the taxable status date,…