New York § 468 Fire patrol and salvage corps

New York Statutes

§ 468 — Fire patrol and salvage corps

New York § 468

Law RPTReal Property Tax

Title 2Private Property

Art. 4Exemptions

This text of New York § 468 (Fire patrol and salvage corps) is published on Counsel Stack Legal Research, covering New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.Y. Real Property Tax § 468 (2026).

Text

  § 468.  Fire patrol and salvage corps. Real property owned by a\ncorporation organized to maintain a fire patrol and salvage corps for\nthe public benefit, which property is used exclusively for housing or\nstoring property used exclusively for the purpose of such fire patrol\nand salvage corps, shall be exempt from taxation, provided such property\nis used and such service rendered indiscriminately and without charge\nfor the public benefit; provided, however, that if a portion only of the\nreal property of such a corporation is so used, such portion shall be\nexempt from taxation and the remaining portion shall be subject to\ntaxation.\n

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§ 468. Fire patrol and salvage corps. Real property owned by a\ncorporation organized to maintain a fire patrol and salvage corps for\nthe public benefit, which property is used exclusively for housing or\nstoring property used exclusively for the purpose of such fire patrol\nand salvage corps, shall be exempt from taxation, provided such property\nis used and such service rendered indiscriminately and without charge\nfor the public benefit; provided, however, that if a portion only of the\nreal property of such a corporation is so used, such portion shall be\nexempt from taxation and the remaining portion shall be subject to\ntaxation.\n