The purpose of this article is to subject to taxation real property owned by nonprofit corporations or associations specified in §
115-2 of this article, as authorized by Paragraph (b) of Subdivision 1 of § 421 of the Real Property Tax Law, as such section was last amended and renumbered by Chapter 414 of the Laws of 1971.
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
carrying out thereupon one or more of such purposes shall be taxable:
the moral or mental improvement of men and women or for bible, tract,
benevolent, missionary, infirmary, public playground, scientific,
literary, bar association, medical society, library, patriotic or
historical purposes 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 Town of Wilson or by a special district
established therein.