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MATTER OF SULLIVAN v. TOWN OF TUSTEN

508477.

72 A.D.3d 1470 (2010)

899 N.Y.S.2d 455

In the Matter of COUNTY OF SULLIVAN, Appellant, et al., Petitioner, v. TOWN OF TUSTEN et al., Respondents.

Appellate Division of the Supreme Court of New York, Third Department.

Decided April 29, 2010.

Lahtinen, J.

Respondent Gurdjieff Foundation, Inc. is a not-for-profit corporation with tax exempt status under the Internal Revenue Code. Gurdjieff owns real property in the Town of Tusten, Sullivan County. Although the real property had been classified as tax exempt pursuant to RPTL 420-a, Gurdjieff had nonetheless made annual $6,000 payments—characterized as voluntary contributions—to respondent Town of Tusten for about 10 years. In May 2008, ostensibly...

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