MATTER OF PAWS UNLIMITED FOUNDATION, INC. v. MALONEY

512877.

91 A.D.3d 1173 (2012)

937 N.Y.S.2d 423

2012 NY Slip Op 282

In the Matter of PAWS UNLIMITED FOUNDATION, INC., Respondent, v. JAMES MALONEY, as Assessor of the Town of Kingston, et al., Appellants.

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

Decided January 19, 2012.


MERCURE, A.P.J.

Petitioner is a not-for-profit corporation that was created to undertake various animal rights and care initiatives, one of which is a shelter for rescued, abandoned and abused animals. The shelter operates on a 10.5-acre parcel in the Town of Kingston, Ulster County. In 2009, petitioner sought a real property tax exemption pursuant to RPTL 420-a (1) (a), asserting that it would operate the shelter and a kennel that would "be used to board private...

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