[Derived from Ch. 82 of the 1978 Code]
The purpose of this article is to subject to taxation real property owned by nonprofit corporations or associations specified in § 182-21 of this article, as authorized by paragraph (b) of Subdivision 1 of § 421 of the Real Property Tax Law.[1]
[1]
Editor's Note: See now § 420-a of
the Real Property Tax Law.
Real property owned by a corporation or association
which is not organized or conducted exclusively for religious, charitable,
hospital, educational, moral or mental improvement of men, women or
children or cemetery purposes, or for two or more such purposes, but
is organized or conducted exclusively for the following purposes or
for two or more such purposes, and used exclusively for carrying out
thereupon on or more such purposes shall be taxable: bible, tract,
benevolent; missionary, infirmary, scientific, literary, bar association,
medical society, for the development of good sportsmanship for persons
under the age of 18 years through the conduct of supervised athletic
games or for the enforcement of laws relating to children or animals.
Real property which is taxable pursuant to this
article shall be subject to special ad valorem levies and special
assessments which are imposed to defray the costs of improvements
or services furnished by the Village of New Paltz or by a special
district established herein.
