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CANTON HUMAN SERVS. v. CANTON

4 Misc.3d 413 (2004)

780 N.Y.S.2d 714

In the Matter of CANTON HUMAN SERVICES INITIATIVES, INC., Petitioner, v. TOWN OF CANTON et al., Respondents.

Supreme Court, St. Lawrence County.

May 18, 2004.

Attorney(s) appearing for the Case

Green & Seifter, PLLC, Syracuse (Kimberly M. Zimmer of counsel), for petitioner.

Nash, Palm & LeMay, Canton (Charles B. Nash of counsel), for respondents.

OPINION OF THE COURT

JAN H. PLUMADORE, J.

This CPLR article 78 matter is before the court due to respondents' refusal to grant petitioner tax-exempt status under RPTL 420-a for the 2002 and 2003 tax years. Both sides move for summary judgment. The following material facts are not in dispute and therefore constitute the factual findings of the court.

Factual Findings

1. Petitioner was incorporated...

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