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MATTER OF PELHAM MASONIC HISTORICAL SOCIETY OF CITY ISLAND v. TAX COMMISSION OF THE CITY OF NEW YORK

266 A.D.2d 7 (1999)

697 N.Y.S.2d 276

In the Matter of PELHAM MASONIC HISTORICAL SOCIETY OF CITY ISLAND, Appellant, v. TAX COMMISSION OF THE CITY OF NEW YORK, Respondent.

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

Decided November 4, 1999.

Petitioner, as the party seeking exemption from real property taxes, bore the burden of establishing its entitlement thereto (see, Matter of Mobil Oil Corp. v Finance Adm'r of City of N. Y., 58 N.Y.2d 95, 99-100). To satisfy that burden, it was required to demonstrate, inter alia, that its property was used exclusively for one or more of the exempt purposes set forth in the statute (see, Matter of Syracuse Council of Am...

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