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MATTER OF CORNELL UNIV. v. BD. OF ASSESSORS OF THE CITY OF ITHACA

24 A.D.2d 526 (1965)

In the Matter of Cornell University, Appellant, v. Board of Assessors of the City of Ithaca, Respondent. (And Four Other Proceedings.)

Appellate Division of the Supreme Court of the State of New York, Third Department.

June 9, 1965

Per Curiam.

Concededly, petitioner was organized exclusively for educational purposes; concededly, it owns the assessed realty; and the issue is simply whether the properties, which are occupied by fraternities under an arrangement with the University, are "used exclusively for carrying out thereupon" an educational purpose; it being conceded, further, that none of the fraternities is an exempt organization so as to fall within the category "another...

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