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MOHONK TRUST v. ASSESSORS

47 N.Y.2d 476 (1979)

Mohonk Trust, Appellant, v. Board of Assessors of Town of Gardiner, Respondent. (And Another Proceeding.)

Court of Appeals of the State of New York.

Decided July 3, 1979.

Attorney(s) appearing for the Case

David Sive, William R. Ginsberg and Laurence B. Jones for appellant.

Alfred Hafke for respondent.

Thomas Thacher, Franklin E. Parker and Frederick Friedman for Natural Resources Defense Council, Inc., and others, amici curiae.

Chief Judge COOKE and Judges JASEN, JONES, WACHTLER, FUCHSBERG and MEYER concur.

GABRIELLI, J.

The Mohonk Trust has commenced these two proceedings pursuant to article 7 of the Real Property Tax Law seeking to challenge the assessment of real property taxes by respondent Town of Gardiner against some 1,801 acres of land within the town owned and operated by the Trust as a part of a wilderness area. Petitioner contends that the land is exempt from real property taxation by operation of section...

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