MTR. OF N.Y. BOTANICAL GARDEN v. ASSESS. OF THE TOWN OF WASH.


55 N.Y.2d 328 (1982)

In the Matter of New York Botanical Garden, Respondent, v. Assessors of the Town of Washington et al., Appellants.

Court of Appeals of the State of New York.

Decided April 1, 1982.


Attorney(s) appearing for the Case

John K. Gifford and James E. Nelson for appellants.

John J. Loflin, J. Joseph McGowan, Henry deF. Baldwin and Gail A. Schneider for respondent.

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


GABRIELLI, J.

In this proceeding, petitioner seeks to have certain of its real property declared tax exempt. We agree with the Appellate Division that the taxing authority has failed to prove that petitioner is not organized or conducted primarily for exempt purposes or that the subject property is not used primarily for exempt purposes. We therefore hold that petitioner is entitled to the real property tax exemption...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases