Judgment directed for plaintiff, with costs.
It being agreed that plaintiff is a nonprofit educational corporation, the only issue presented is whether the property in question (an ice skating rink and related facilities) is "used exclusively" for educational purposes (Real Property Tax Law, § 420). In our opinion, the primary use of the property is clearly educational and it is therefore totally exempt from taxation (see Greater N. Y. Corp. of Seventh-Day...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
