The record establishes that petitioner is organized principally for purposes falling within the taxable categories of the statutes herein involved (Real Property Tax Law, § 421; Administrative Code of City of N. Y., § J51-3.0), i.e., missionary or tract, and is not organized or conducted principally for those purposes which are exempt from taxation, i.e., religious, charitable, educational, moral or mental improvement. The respondents, having met their burden of...
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