The purpose of this article is to subject to taxation real property owned by nonprofit corporations or associations specified in §
109-12 of this article, as authorized by § 420-b of the Real Property Tax Law.
Real property owned by a corporation or association
which is organized exclusively for bible, tract, benevolent, missionary,
infirmary, public playground, scientific, literary, bar association,
medical society or patriotic purposes or for the enforcement of laws
relating to children or animals, or for two or more such purposes,
shall be taxable.
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 Town of Esopus or by a special or improvement
district established pursuant to the Town Law.