ST. JOSEPH'S CTR. v. TAX COMM


55 A.D.2d 484 (1977)

In the Matter of St. Joseph's Health Center Properties, Inc., Petitioner, v. State Tax Commission, Respondent

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

January 27, 1977


Attorney(s) appearing for the Case

Costello, Cooney & Fearon (Charles E. Cooney, Jr., of counsel), for petitioner.

Louis J. Lefkowitz, Attorney-General (Lawrence J. Logan and Ruth Kessler Toch of counsel), for respondent.

GREENBLOTT, J. P. SWEENEY, MAIN and LARKIN, JJ., concur.


HERLIHY, J.

Subdivision 3 of section 253 of the Tax Law provides as follows: "Notwithstanding any other provisions of law to the contrary, the mortgage recording tax shall not be imposed upon any mortgage executed by a voluntary nonprofit hospital corporation". In 1972 the petitioner, St. Joseph's Health Center Properties, Inc., was incorporated by St. Joseph's Hospital Health Center (hereinafter Hospital) under...

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