Greer Woodycrest Children's Services v. Fountain

New York Court of Appeals

Greer Woodycrest Children's Services v. Fountain

543 N.E.2d 722, 74 N.Y.2d 749, 545 N.Y.S.2d 79, 1989 N.Y. LEXIS 874

CourtNew York Court of Appeals

DecidedJuly 6, 1989

StatusPublished

Cited by1 cases

This text of 543 N.E.2d 722 (Greer Woodycrest Children's Services v. Fountain) is published on Counsel Stack Legal Research, covering New York Court of Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Greer Woodycrest Children's Services v. Fountain, 543 N.E.2d 722, 74 N.Y.2d 749, 545 N.Y.S.2d 79, 1989 N.Y. LEXIS 874 (N.Y. 1989).

Pincite

Opinion

OPINION OF THE COURT

Memorandum.

The order of the Appellate Division should be affirmed, with costs.

We agree with the Appellate Division that petitioner’s real property, now being used as a retirement community for "middle-income” elderly does not qualify for a tax exemption under Real Property Tax Law § 420-a (see, Matter of Presbyterian Residence Center Corp. v Wagner, 66 AD2d 998, affd 48 NY2d 885). A clearer statement of intent by the Legislature would be required for this type of residential facility to be entitled to exemption from the real estate tax.

Chief Judge Wachtler and Judges Simons, Kaye, Alexander, Titone, Hancock, Jr., and Bellacosa concur.

Order affirmed, with costs, in a memorandum.

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