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DELANCEY ST. FOUND., INC. v. BD. OF ASSESSMENT REVIEW & ASSESSORS OF THE TOWN OF SOUTHEAST

112 A.D.2d 132 (1985)

Delancey Street Foundation, Inc., Appellant, v. Board of Assessment Review and Assessors of the Town of Southeast et al., Respondents

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

July 1, 1985

Judgment affirmed, without costs or disbursements.

Real Property Tax Law § 420-a (1) provides, in general, that real property will be exempt from tax when it is "owned by a corporation or association organized or conducted exclusively for religious, charitable, hospital, educational, or moral or mental improvement of men, women or children purposes * * * and used exclusively for carrying out thereupon one or more of such purposes". To be entitled to an exemption...

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