(DOWNLOAD) "Mohonk Trust v. Board Assessors Town Gardiner" by Court of Appeals of New York ~ eBook PDF Kindle ePub Free
eBook details
- Title: Mohonk Trust v. Board Assessors Town Gardiner
- Author : Court of Appeals of New York
- Release Date : January 03, 1979
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 66 KB
Description
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 421 (subd 1, par [a]) of the Real Property Tax Law. Petitioners arguments have been rejected by all courts below, and petitioner now appeals to this court as of right pursuant to CPLR 5601 (subd [a], par i). The appeal presents two issues of law calling for our consideration: first, whether property owned by a trust if otherwise qualified, is exempted by section 421 (subd 1, par [a]); and, second, whether the use of real property for environmental and conservation purposes as a wilderness area open to the public constitutes a charitable use exempt under the statute. We conclude that both questions must be answered in the affirmative, and thus the order appealed from should be reversed.
 "Mohonk Trust v. Board Assessors Town Gardiner" by Court of Appeals of New York ~ eBook PDF Kindle ePub Free){kind=link}