Court of Appeals of New York
In the Matter of State of Maetreum of Cybele, Magna Mater, Inc. v. McCoy, 202
In this case, petitioner, a not-for-profit religious corporation that owns real property, commenced proceedings pursuant to CPLR article 78 and RPTL article 7 after respondent Board of Assessment and Review for the Town of Catskill refused petitioner's applications for tax-exempt status pursuant to RPTL 420-a. The Appellate Division's grant of the petitions is affirmed, where petitioner adequately established its entitled to the RPTL 420-a exemption, as the proof at trial established that petitioner "exclusively" utilized the property in furtherance of its religious and charitable purposes.
Appellate Information
- Decided 11/18/2014
- Published 11/18/2014
Judges
Court
- Court of Appeals of New York