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In the Matter of Greater Jamaica Development Corporation, et al., Respondents,v.New York City Tax Commission, et al., Appellants.

Brief

31 Cited authorities

  1. Peckham v. Calogero

    2009 N.Y. Slip Op. 3585 (N.Y. 2009)   Cited 515 times
    In Peckham v Calogero (12 NY3d 424 [2009]) the Court of Appeals upheld the determination of the State Division of Housing and Community Renewal (DHCR), which granted a landlord's application to refuse renewal of its tenant's lease.

  2. Stephenson v. Hotel Union

    2006 N.Y. Slip Op. 1197 (N.Y. 2006)   Cited 128 times
    Holding that the issue in an action for employment discrimination '"is not whether defendants acted with good cause, but whether their business decisions would not have been made but for a discriminatory motive'"

  3. Matter of Yeshivath v. Assessor

    79 N.Y.2d 244 (N.Y. 1992)   Cited 69 times
    In Matter of Yeshivath Shearith Hapletah v Assessor of Town of Fallsburg (79 NY2d 244), we considered whether a not-for-profit religious corporation whose primary purpose is the teaching of principles and doctrines of the Jewish faith was entitled to real property tax exemption for a 31-acre parcel of land it owned.

  4. Association of Bar, City of N.Y. v. Lewisohn

    34 N.Y.2d 143 (N.Y. 1974)   Cited 113 times
    Holding that "`exclusive', as used in the context of these exemption statutes, has been held to connote `principal' or `primary'"

  5. Adult Home at Erie Station, Inc. v. Assessor & Board of Assessment Review

    2008 N.Y. Slip Op. 2079 (N.Y. 2008)   Cited 32 times

    Nos. 21, 22. Argued February 5, 2008. Decided March 13, 2008. APPEAL, in the first above-entitled proceeding, by permission of the Court of Appeals, from an order of the Appellate Division of the Supreme Court in the Second Judicial Department, entered January 16, 2007. The Appellate Division (1) reversed, on the law and the facts, so much of an amended order and judgment (one paper) of the Supreme Court, Orange County (Thomas A. Dickerson, J.; op 8 Misc 3d 1010[A], 2005 NY Slip Op 51010[U]), entered

  6. Lackawanna Corp. v. Krakowski

    2009 N.Y. Slip Op. 4738 (N.Y. 2009)   Cited 25 times   1 Legal Analyses
    In Lackawanna, by contrast, we held that the LCDC was not entitled to a real property tax exemption for land that was leased to a for-profit manufacturing firm (Lackawanna, 12 N.Y.3d at 580, 883 N.Y.S.2d 168, 910 N.E.2d 997).

  7. Merry-Go-Round Playhouse, Inc. v. Assessor

    2014 N.Y. Slip Op. 7928 (N.Y. 2014)   Cited 12 times   1 Legal Analyses

    11-18-2014 In the Matter of MERRY–GO–ROUND PLAYHOUSE, INC., Respondent, v. ASSESSOR OF CITY OF AUBURN et al., Appellants. Andrew S. Fusco, Auburn, for appellants. Boyle & Anderson, P.C., Auburn (Charles H. Lynch, Jr., of counsel), for respondent. Kathleen Hodgdon, Association of Towns of the State of New York, Albany and Richard Sinnott, New York State Conference of Mayors and Municipal Officials, Albany, for Association of Towns of the State of New York and another, amici curiae. Chief Judge LIPPMAN

  8. In re Miriam Osborn Memorial Home Association

    80 A.D.3d 118 (N.Y. App. Div. 2010)   Cited 13 times   1 Legal Analyses

    No. 2008-05080. October 12, 2010. CROSS APPEALS from an order and judgment (one paper) of the Supreme Court, Westchester County (John R. La Cava, J.), entered April 17, 2008 upon two decisions of that court (Thomas A. Dickerson, J.), dated December 30, 2006, and June 5, 2007, respectively, following a nonjury trial, in proceedings pursuant to Real Property Tax Law article 7 to review real property tax assessments for the tax years 1997 through 2003. The order and judgment, insofar as appealed from

  9. People ex Rel. Watchtower Soc. v. Haring

    8 N.Y.2d 350 (N.Y. 1960)   Cited 97 times
    In People ex rel. Watchtower Bible Tract Soc. v. Haring (8 N.Y.2d 350, 358) Chief Judge DESMOND writing for the court said, with reference to construction of the exemption statute: "While an exemption statute is to be construed strictly against those arguing for nontaxability (People ex rel. Mizpah Lodge v. Burke, 228 N.Y. 245), the interpretation should not be so narrow and literal as to defeat its settled purpose, which in this instance is that of encouraging, fostering and protecting religious and educational institutions."

  10. Rabbinical College of Tartikov v. Town of Ramapo

    2011 N.Y. Slip Op. 5113 (N.Y. 2011)   Cited 10 times

    No. 109. Argued May 2, 2011. Decided June 14, 2011. APPEAL, by permission of the Court of Appeals, from an order of the Appellate Division of the Supreme Court in the Second Judicial Department, entered April 20, 2010. The Appellate Division (1) reversed, on the facts, so much of a judgment of the Supreme Court, Rockland County (John R. LaCava, J.; op 23 Misc 3d 1117[A], 2009 NY Slip Op 50797[U]), as, after a nonjury trial on submitted facts, had declared that defendants had properly revoked a tax

  11. Section 501 - Exemption from tax on corporations, certain trusts, etc

    26 U.S.C. § 501   Cited 3,220 times   289 Legal Analyses
    Granting tax-exempt status to qualified pension plans

  12. Section 420-A - Nonprofit organizations; mandatory class

    N.Y. Real Prop. Tax Law § 420-A   Cited 91 times

    1. (a) Real property owned by a corporation or association organized or conducted exclusively for religious, charitable, hospital, educational, or moral or mental improvement of men, women or children purposes, or for two or more such purposes, and used exclusively for carrying out thereupon one or more of such purposes either by the owning corporation or association or by another such corporation or association as hereinafter provided shall be exempt from taxation as provided in this section. (b)

  13. Section 202 - General and special powers

    N.Y. Not-For-Profit Corp. Law § 202   Cited 25 times

    (a) Each corporation, subject to any limitations provided in this chapter or any other statute of this state or its certificate of incorporation, shall have power in furtherance of its corporate purposes: (1) To have perpetual duration. (2) To sue and be sued in all courts and to participate in actions and proceedings, whether judicial, administrative, arbitrative or otherwise, in like cases as natural persons. (3) To have a corporate seal, and to alter such seal at pleasure, and to use it by causing

  14. Section 201 - Purposes

    N.Y. Not-For-Profit Corp. Law § 201   Cited 24 times   1 Legal Analyses

    (a) A corporation, as defined in paragraph (a) of § 102 (Definitions), may be formed under this chapter as a charitable corporation or a non-charitable corporation unless it may be formed under any other corporate law of this state, in which event it may not be formed under this chapter unless such other corporate law expressly so provides. (b) A corporation formed under this chapter on or after July first, two thousand fourteen shall either be a charitable corporation or a non-charitable corporation

  15. Section 102 - Definitions

    N.Y. Not-For-Profit Corp. Law § 102   Cited 18 times   2 Legal Analyses

    (a) As used in this chapter, unless the context otherwise requires, the term: (1) "Bonds" includes secured and unsecured bonds, debentures, and notes. (2) "By-laws" means the code or codes of rules adopted for the regulation or management of the affairs of the corporation irrespective of the name or names by which such rules are designated. (3) "Certificate of incorporation" includes (A) the original certificate of incorporation or any other instrument filed or issued under any statute to form a

  16. Section 112 - Actions or special proceedings by attorney-general

    N.Y. Not-For-Profit Corp. Law § 112   Cited 15 times

    (a) The attorney-general may maintain an action or special proceeding: (1) To annul the corporate existence or dissolve a corporation that has acted beyond its capacity or power or to restrain it from carrying on unauthorized activities; (2) To annul the corporate existence or dissolve any corporation that has not been duly formed; (3) To restrain any person or persons from acting as a domestic or foreign corporation within this state without being duly incorporated or from exercising in this state

  17. Section 420-B - Nonprofit organizations; permissive class

    N.Y. Real Prop. Tax Law § 420-B   Cited 6 times

    1. (a) Real property owned by a corporation or association which is organized exclusively for bible, tract, benevolent, missionary, infirmary, public playground, scientific, literary, bar association, medical society, library, patriotic or historical purposes, for the development of good sportsmanship for persons under the age of eighteen years through the conduct of supervised athletic games, for the enforcement of laws relating to children or animals, or for two or more such purposes, and used