Youth Building Corp. v. Board of Assessors

New York Court of Appeals

Youth Building Corp. v. Board of Assessors

437 N.E.2d 277, 56 N.Y.2d 765, 452 N.Y.S.2d 18, 1982 N.Y. LEXIS 3412

CourtNew York Court of Appeals

DecidedMay 18, 1982

StatusPublished

Cited by1 cases

This text of 437 N.E.2d 277 (Youth Building Corp. v. Board of Assessors) 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

Youth Building Corp. v. Board of Assessors, 437 N.E.2d 277, 56 N.Y.2d 765, 452 N.Y.S.2d 18, 1982 N.Y. LEXIS 3412 (N.Y. 1982).

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Opinion

OPINION OF THE COURT

On review of submissions pursuant to rule 500.2 (b) of the Rules of the Court of Appeals (22 NYCRR 500.2 [b]), order reversed, with costs, and the judgment of Supreme Court, Nassau County, reinstated. Petitioner was not entitled to an exemption under section 421 (subd 1, par [a]) of the Real Property Tax Law. It was not itself organized or conducted exclusively for charitable purposes and the activities carried on by it were statutorily denied to its charitable affiliate (cf. Matter of Stuyvesant Sq. Thrift Shop v Tax Comm, of City of N. Y., 54 NY2d 735; contrast Matter of St. Joseph’s Health Center Props, v Srogi, 51 NY2d 127).

Concur: Chief Judge Cooke and Judges Jasen, Gabrielli, Jones, Wachtler, Fuchsberg and Meyer.

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OPINION OF THE COURT

On review of submissions pursuant to rule 500.2 (b) of the Rules of the Court of Appeals (22 NYCRR 500.2 [b]), order reversed, with costs, and the judgment of Supreme Court, Nassau County, reinstated. Petitioner was not entitled to an exemption under section 421 (subd 1, par [a]) of the Real Property Tax Law. It was not itself organized or conducted exclusively for charitable purposes and the activities carried on by it were statutorily denied to its charitable affiliate (cf. Matter of Stuyvesant Sq. Thrift Shop v Tax Comm, of City of N. Y., 54 NY2d 735; contrast Matter of St. Joseph’s Health Center Props, v Srogi, 51 NY2d 127).

Concur: Chief Judge Cooke and Judges Jasen, Gabrielli, Jones, Wachtler, Fuchsberg and Meyer.

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Bluebook (online)

437 N.E.2d 277, 56 N.Y.2d 765, 452 N.Y.S.2d 18, 1982 N.Y. LEXIS 3412, Counsel Stack Legal Research, https://law.counselstack.com/opinion/youth-building-corp-v-board-of-assessors-ny-1982.

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