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Court of Appeals of New York


IN THE MATTER OF LEGION OF CHRIST, INC., 14

The Appellate Division erred in holding that the absence of a special use permit barred plaintiff's application for a real property tax exemption. Real Property Tax Law section 420-a, establishing a mandatory tax exemption for real property of nonprofit corporations, does not require an applicant to possess a special permit.

Appellate Information

  • Decided 02/19/2004
  • Published 02/19/2004

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  • Court of Appeals of New York

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