MATTER OF YOUTH BLDG. CORP. v. BD. OF ASSESSORS OF THE COUNTY OF NASSAU


56 N.Y.2d 765 (1982)

In the Matter of Youth Building Corporation, Respondent, v. Board of Assessors of the County of Nassau, Appellant.

Court of Appeals of the State of New York.

Decided May 18, 1982.


Attorney(s) appearing for the Case

Edward G. McCabe, County Attorney (Joshua A. Elkin of counsel), for appellant.

Edward T. Byrne for respondent.

Concur: Chief Judge COOKE and Judges JASEN, GABRIELLI, JONES, WACHTLER, FUCHSBERG and MEYER.


On review of submissions pursuant to rule 500.2 (b) of the Rules of the Court of Appeals (22 NYCRR 500.2 [b]), order reversed, with costs, and the judgment of Supreme Court, Nassau County, reinstated. Petitioner was not entitled to an exemption under section 421 (subd 1, par [a]) of the Real Property Tax Law. It was not itself organized or conducted exclusively for charitable purposes and the activities carried on by it were statutorily denied to its charitable affiliate...

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