The purpose of this article is to subject to taxation real property owned by nonprofit corporations or associations specified in §
310-4 of this article as authorized by Subdivision 1(b) of § 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 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
the following purposes or for two or more such purposes and used exclusively
for carrying out thereupon one or more of such purposes, shall be
taxable: for the moral or mental improvement of men and women; for
bible, tract, benevolent, missionary, infirmary, public playground,
scientific, literary, bar association, medical society, library or
historical purposes; for the enforcement of laws relating to children
or animals; or for two or more such purposes; and used exclusively
for carrying out thereupon one or more of such purposes, either by
the owning corporation or association or by another such corporation
or association.
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 Bethel or by a special district
established therein.