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MATTER OF SAN SIMEON BY THE SOUND, INC. v. RUSSELL

250 A.D.2d 689 (1998)

671 N.Y.S.2d 699

In the Matter of San Simeon by the Sound, Inc., Respondent, v. Scott A. Russell et al., Appellants

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

May 11, 1998

Ordered that the judgment is affirmed, with costs.

The Supreme Court correctly determined that the petitioner's property is exempt from taxation for the 1994-1995 tax year (see, CPLR 3212; Real Property Tax Law § 720 [1]). The petitioner established as a matter of law that it had a mandatory exemption from real property taxation as a "hospital" and "residential health care facility" (see, Real Property...

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