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LOWER EAST SIDE ACTION PROJECT v. TOWN OF LIBERTY

87 Misc.2d 860 (1972)

Lower East Side Action Project, Inc., Plaintiff, v. Town of Liberty et al., Defendants.

Supreme Court, Special Term, Sullivan County.

August 24, 1972

Attorney(s) appearing for the Case

Levine & Levine for plaintiff. Abraham Kleinman for Sullivan County, defendant. Alfred H. Beck for Assessor, Town of Liberty, and another, defendants. Gross, Gross & Gross for Central School District No. 1 of Towns of Liberty, Bethel, Fallsburg, Neversink, Rockland and Thompson, defendant.

JOHN T. CASEY, J.

In view of the again amended paragraphs (a) and (b) of subdivision 1 of section 421 of the Real Property Tax Law by the 1972 Legislature, which provide that retroactive to January 1, 1972 nonprofit corporations whose purpose is the moral and mental improvement of men, women and children are tax exempt regardless of local law, my prior decision (70 Misc.2d 562) must be amended and the plaintiff...

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