Upstate New York Laborers' Education & Training Fund v. Oswego Town Assessor's Office
Court: Appellate Division of the Supreme Court of the State of New York; February 1, 1996; New York; State Appellate Court
Judgment reversed unanimously, with costs awarded and the petition granted. The petitioner challenged the respondents’ assessment of a 20-acre parcel in the Town of Oswego for the 1993-1994 tax year under article 7 of the Real Property Tax Law. The petitioner argued for a tax exemption under RPTL 420-a(1)(a), successfully demonstrating its entitlement to the exemption. Evidence showed that the petitioner was organized and operated solely for educational purposes, and the property was used exclusively for those purposes. Relevant case law supported the petitioner’s position, including *Matter of New York Botanical Garden v Assessors of Town of Washington*, *Matter of American Mgt. Assns. v Assessor of Town of Madison*, and *Matter of Steiner Educ. Farming Assn. v Brennan*. The appeal was from a judgment of the Supreme Court, Oswego County, presided over by Judge Nicholson. Justices Green, Fallon, Wesley, Davis, and Boehm were present.