MATTER OF STORM KING ART CENTER v. TIFFANY


280 A.D.2d 606 (2001)

720 N.Y.S.2d 548

In the Matter of STORM KING ART CENTER, Respondent, v. ROLAND TIFFANY, as Assessor of the Town of Cornwall, et al., Appellants.

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

Decided February 20, 2001.


Ordered that the judgment is affirmed, with costs.

To qualify for a tax exemption under RPTL 420-a (1) (a), real property must be owned by a nonprofit corporation or association that is organized or conducted for one or more exempt purposes, and the property itself must be used primarily for such purposes (see, Mohonk Trust v Board of Assessors, 47 N.Y.2d 476; Adirondack Land Trust v Town of Putnam,

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