EAA Chapter 486, Inc. v. Assessor of Volney

Appellate Division of the Supreme Court of New York

EAA Chapter 486, Inc. v. Assessor of Volney

306 A.D.2d 901, 760 N.Y.S.2d 925, 2003 N.Y. App. Div. LEXIS 6740

CourtAppellate Division of the Supreme Court of the State of New York

DecidedJune 13, 2003

StatusPublished

This text of 306 A.D.2d 901 (EAA Chapter 486, Inc. v. Assessor of Volney) is published on Counsel Stack Legal Research, covering Appellate Division of the Supreme Court of the State of New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

EAA Chapter 486, Inc. v. Assessor of Volney, 306 A.D.2d 901, 760 N.Y.S.2d 925, 2003 N.Y. App. Div. LEXIS 6740 (N.Y. Ct. App. 2003).

Pincite

Opinion

—Appeal from an order of Supreme Court, Oswego County (Elliott, J.), entered September 5, 2002, which, inter alia, determined that petitioner is entitled to an exemption from real property taxes pursuant to RPTL 420-a (1) (a).

It is hereby ordered that the order so appealed from be and the same hereby is unanimously affirmed without costs.

Memorandum: Petitioner commenced this proceeding to challenge respondents’ assessments of its airplane hangar, located in respondent Town of Volney, for the tax years 1999-2000 through 2002-2003. Supreme Court properly determined that petitioner is entitled to an exemption from real property taxes pursuant to RPTL 420-a (1) (a). Petitioner met its burden of demonstrating its entitlement to that exemption by establishing that it is organized and conducted exclusively for educational purposes and that the property is used exclusively for those purposes (see 420-a [1] [a]; Matter of Symphony Space v Tishelman, 60 NY2d 33, 36-39 [1983]; see generally Matter of New York Botanical Garden v Assessors of Town of Washington, 55 NY2d 328, 334). Present — Pigott, Jr., P.J., Green, Wisner, Burns and Gorski, JJ.

Free access — add to your briefcase to read the full text and ask questions with AI

—Appeal from an order of Supreme Court, Oswego County (Elliott, J.), entered September 5, 2002, which, inter alia, determined that petitioner is entitled to an exemption from real property taxes pursuant to RPTL 420-a (1) (a).

It is hereby ordered that the order so appealed from be and the same hereby is unanimously affirmed without costs.

Memorandum: Petitioner commenced this proceeding to challenge respondents’ assessments of its airplane hangar, located in respondent Town of Volney, for the tax years 1999-2000 through 2002-2003. Supreme Court properly determined that petitioner is entitled to an exemption from real property taxes pursuant to RPTL 420-a (1) (a). Petitioner met its burden of demonstrating its entitlement to that exemption by establishing that it is organized and conducted exclusively for educational purposes and that the property is used exclusively for those purposes (see 420-a [1] [a]; Matter of Symphony Space v Tishelman, 60 NY2d 33, 36-39 [1983]; see generally Matter of New York Botanical Garden v Assessors of Town of Washington, 55 NY2d 328, 334). Present — Pigott, Jr., P.J., Green, Wisner, Burns and Gorski, JJ.

Cite This Page — Counsel Stack

Bluebook (online)

306 A.D.2d 901, 760 N.Y.S.2d 925, 2003 N.Y. App. Div. LEXIS 6740, Counsel Stack Legal Research, https://law.counselstack.com/opinion/eaa-chapter-486-inc-v-assessor-of-volney-nyappdiv-2003.

Opinion

Related

Cite This Page — Counsel Stack