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MTR. OF ELLIS HOSP. v. FREDETTE

27 A.D.2d 390 (1967)

In the Matter of Ellis Hospital, Respondent, v. Thomas G. Fredette, as Assessor for The City of Schenectady, et al., Appellants

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

May 15, 1967.

Attorney(s) appearing for the Case

Adam F. Ciesinski, Corporation Counsel (Leonard J. Litz of counsel), for appellants.

Maynard, O'Connor & Smith (J. Vincent Smith of counsel), for respondent.

GIBSON, P. J., HERLIHY, REYNOLDS, AULISI and STALEY, JR., JJ., concur in opinion per REYNOLDS, J.

REYNOLDS, J.

This is an appeal from an order of the Supreme Court, Schenectady County, granting an application that petitioner's parking lot be declared exempt from real property taxation for the years 1964 and 1965 pursuant to section 420 of the Real Property Tax Law.

Subdivision 1 of section 420 of the Real Property Tax Law provides in pertinent part that: "Real property owned by a corporation or association...

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