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MATTER OF IRISH AMERICAN SOCIETY OF NASSAU-SUFFOLK AND QUEENS v. BOARD OF ASSESSORS OF NASSAU COUNTY

306 A.D.2d 411 (2003)

761 N.Y.S.2d 486

In the Matter of IRISH AMERICAN SOCIETY OF NASSAU-SUFFOLK AND QUEENS, Respondent, v. BOARD OF ASSESSORS OF NASSAU COUNTY et al., Appellants.

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

Decided June 16, 2003.

Ordered that the judgment is affirmed, with costs.

The record supports the Supreme Court's determination that the petitioner is entitled to a tax exemption pursuant to RPTL 420. The petitioner is a not-for-profit organization that is organized and conducts business exclusively for tax-exempt purposes, and its property is used exclusively for those purposes (see Matter of Rockland & Orange Counties Carpenter's Apprentice...

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