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In the Matter of Merry-Go-Round Playhouse, Inc., Respondent,v.Assessor of City of Auburn, et al., Appellants.

Brief

17 Cited authorities

  1. 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.

  2. 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'"

  3. 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

  4. Mohonk Trust v. Assessors

    47 N.Y.2d 476 (N.Y. 1979)   Cited 62 times
    Concluding that a trust whose purpose was “preservation of wilderness areas for the benefit of the public” was entitled to exemption pursuant to statute exempting property used exclusively for “religious, charitable, hospital, educational, moral or mental improvement of men, women or children or cemetery purposes”

  5. 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."

  6. Merry-Go-Round Playhouse, Inc. v. Assessor of City of Auburn

    104 A.D.3d 1294 (N.Y. App. Div. 2013)   Cited 5 times

    2013-03-22 In the Matter of MERRY–GO–ROUND PLAYHOUSE, INC., Petitioner–Appellant, v. ASSESSOR OF CITY OF AUBURN, Board of Assessment Review of City of Auburn, and City of Auburn, Respondents–Respondents. Boyle & Anderson, P.C., Auburn (Charles H. Lynch, Jr., of Counsel), for Petitioner–Appellant. John C. Rossi, Corporation Counsel, Auburn (Andrew S. Fusco of Counsel), for Respondents–Respondents. Boyle & Anderson, P.C., Auburn (Charles H. Lynch, Jr., of Counsel), for Petitioner–Appellant. John C

  7. Sephardic v. Ramapo

    47 A.D.3d 915 (N.Y. App. Div. 2008)   Cited 9 times

    No. 2007-01076. January 29, 2008. In an action for a judgment declaring that the real property owned by the plaintiff in the Town of Ramapo is fully exempt from real property taxes for the 2004 tax year pursuant to RPTL 420-a, the plaintiff appeals from a judgment of the Supreme Court, Rockland County (Dickerson, J.), dated July 31, 2007, which, after a nonjury trial, and upon an order of the same court dated January 8, 2007, declared the subject real property fully taxable for the 2004 tax year

  8. Otrada v. Town of Ramapo

    41 A.D.3d 678 (N.Y. App. Div. 2007)   Cited 8 times

    No. 2006-02977. June 19, 2007. In an action, inter alia, for a judgment declaring that the real property owned by the plaintiff in the Town of Ramapo is fully exempt from real property taxation from March 1, 2003, through the date of judgment rendered in the action, the defendants appeal from a judgment of the Supreme Court, Westchester County (Dickerson, J.), dated March 16, 2006, which, after a nonjury trial, and upon an order of same court dated March 1, 2006, declared that the subject real property

  9. Matter of Genesee Hosp. v. Wagner

    47 A.D.2d 37 (N.Y. App. Div. 1975)   Cited 44 times
    In Genesee Hospital the New York Appellate Court held that private physicians' offices would not meet the "used exclusively for hospital purposes" requirement for tax exempt status.

  10. Matter of St. Luke's Hosp. v. Boyland

    12 N.Y.2d 135 (N.Y. 1962)   Cited 58 times
    In St. Luke's we held exempt apartment buildings owned by a hospital corporation, located in close proximity to the hospital, to the extent used as living accommodations for hospital personnel and their immediate families, reasoning that such use was "`reasonably incident' to the major purpose of the hospital" (12 N.Y.2d, at p 143) and that neither the fact that the buildings were not immediately contiguous to the hospital nor that rent was paid by the hospital personnel occupying the apartments destroyed the exemption.

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

    26 U.S.C. § 501   Cited 3,215 times   283 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 402 - Certificate of incorporation; contents

    N.Y. Not-For-Profit Corp. Law § 402   Cited 24 times   1 Legal Analyses

    (a) A certificate, entitled "Certificate of Incorporation of .................... (name of corporation), under section 402 of the Not-for-Profit Corporation Law," shall be signed by each incorporator with his name and address included in such certificate and delivered to the department of state. It shall set forth: (1) The name of the corporation. (2) That the corporation is a corporation as defined in subparagraph (5) of paragraph (a) of section 102 (Definitions). (2-a) the purpose or purposes for