Lutheran High School Assn of New York City, Inc. v. City of New York

29 A.D.2d 890, 288 N.Y.S.2d 855, 1968 N.Y. App. Div. LEXIS 4379
Appellate Division of the Supreme Court of the State of New York·Decided March 25, 1968·Published·Cited by 4 cases

Opinion

Judgment of the Supreme Court, Queens County, dated March 10, 1967 and made after a nonjury trial upon an agreed statement of facts, which judgment cancelled real estate taxes on plaintiff’s premises for the 1961-62 tax year, reversed, on the law, without costs, and complaint dismissed. The findings of fact below are affirmed. The property was acquired by plaintiff, which has tax-exempt status, on July 19, 1961, subsequent to the end of the period of time fixed for New York City assessment procedures, including closing of books and termination of hearings of aggrieved owners, and subsequent to actual commencement of the tax year on July 1, 1961. As of the time of acquisition, the time within which tax exemption could be effectuated for the 1961-62 tax year had expired. Brennan, Acting P. J., Rabin, Hopkins, Munder and Martuscello, JJ., concur.

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Lutheran High School Assn of New York City, Inc. v. City of New York, 29 A.D.2d 890, 288 N.Y.S.2d 855, 1968 N.Y. App. Div. LEXIS 4379 (N.Y. Ct. App. 1968).

29 A.D.2d 890 (Lutheran High School Assn of New York City, Inc. v. City of New York) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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