# Youth Building Corp. v. Board of Assessors

> New York Court of Appeals · May 18, 1982 · 56 N.Y.2d 765

URL: https://www.frixlaw.com/law-library/cases/5534830

## Case

- **Full name:** In the Matter of Youth Building Corporation v. Board of Assessors of the County of Nassau
- **Court:** New York Court of Appeals
- **Decided:** May 18, 1982
- **Citations:** 56 N.Y.2d 765; 452 N.Y.S.2d 18; 437 N.E.2d 277; 1982 N.Y. LEXIS 3412
- **Precedential status:** Published
- **Opinion:** Opinion of the court
- **Cited by:** 1 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/5534830

## Opinion text

OPINION OF THE COURT
On review of submissions pursuant to rule 500.2 (b) of the Rules of the Court of Appeals (22 NYCRR 500.2 [b]), order reversed, with costs, and the judgment of Supreme Court, Nassau County, reinstated. Petitioner was not entitled to an exemption under section 421 (subd 1, par [a]) of the Real Property Tax Law. It was not itself organized or conducted exclusively for charitable purposes and the activities carried on by it were statutorily denied to its charitable affiliate (cf. Matter of Stuyvesant Sq. Thrift Shop v Tax Comm, of City of N. Y., 54 NY2d 735 ; contrast Matter of St. Joseph’s Health Center Props, v Srogi, 51 NY2d 127 ).
Concur: Chief Judge Cooke and Judges Jasen, Gabrielli, Jones, Wachtler, Fuchsberg and Meyer.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/5534830. Public record. Not legal advice.