You are here: / / Tax Exemption Properly Eliminated for Airplane Hangar Not Held for Public...
,

Tax Exemption Properly Eliminated for Airplane Hangar Not Held for Public Use

The Third Department determined an airplane hangar, previously tax-exempt, was properly deemed taxable by the town assessor because it was not held for public use:

Where, as here, a municipality decides to eliminate a previously granted tax exemption, it has the burden of “‘proving that the real property is subject to taxation'” … . Faced with the burden of demonstrating that petitioner was not eligible for an exemption inasmuch as the hangar, as is relevant here, was not “held for a public use” (RPTL 406 [1]), respondents had to show that the hangar was not “‘occupied, employed, or availed of, by and for the benefit of the community at large'” … . That a private corporation “derives a benefit or that [a] county has leased the property to a private party does not by itself defeat the exemption” … . A determination that a parcel is exempt from real property taxation turns on whether it has a “‘public use’ . . . that enhances the health, education, safety, or welfare of the residents of the municipality” … .

The record reveals that the hangar is locked at all times and is not accessible to members of the general public; access to the bays is strictly limited to petitioner’s three members and parties who execute rental agreements with petitioner. Matter of Hangair, LLC v Hillock, 2015 NY Slip Op 01850, 3rd Dept 3-5-15

 

You might also like
Attack on Plaintiff Upon Leaving Defendant-Lodge’s Premises Not Foreseeable—Landowner Had No Duty to Take Measures to Protect Against the Attack—Evidence Lodge Is Located in a “High Crime” Area Insufficient to Render Such an Attack Foreseeable
PLAINTIFF’S NEW COUNSEL FILED A SECOND COMPLAINT ARISING OUT OF THE SAME FACTS AS THE FIRST COMPLAINT TO ALLEGE CERTAIN INTENTIONAL TORTS BEFORE THE STATUTE OF LIMITATIONS RAN OUT, DISMISSAL OF THE SECOND COMPLAINT WAS NOT REQUIRED, CONSOLIDATION OF THE TWO COMPLAINTS WAS ORDERED (THIRD DEPT).
UNDER THE NEW APPELLATE PRACTICE RULES FOR CROSS-APPEALS, DEFENDANTS ABANDONED THIER APPEAL BECAUSE THEY DID NOT FILE THEIR BRIEF WITHIN SIX MONTHS OF FILING THE NOTICE OF APPEAL; THE COURT OPTED TO WAIVE DEFENDANTS’ NONCOMPLIANCE AND DEEMED THE CROSS APPEAL PROPERLY BEFORE THE COURT (THIRD DEPT).
Family Court Did Not Inform Respondent of His Rights and Did Not Conduct an Adequate Colloquy—PINS Adjudication Reversed
UNDER THE FACTS, NO ABUSE OF DISCRETION IN FAILING TO AWARD PREJUDGMENT INTEREST ON A DISTRIBUTIVE AWARD THE WIFE FAILED TO PAY.
Failure to Allow Inmate to Observe Search of Cell Required Annulment​
A STIPULATION OF SETTLEMENT FOR WHICH A JUDGMENT WAS ENTERED AFTER DECEDENT’S DEATH MAY NOT BE ENTERED IN DECEDENT’S NAME PURSUANT TO CPLR 5016 (d); THEREFORE THE JUDGMENT IS NOT ENTITLED TO PRIORITY IN SETTLING THE ESTATE (THIRD DEPT).
IF GERMANY WAS DECEDENT’S DOMICILE, NEW YORK MAY RECOGNIZE THE GERMAN HOLOGRAPHIC WILL; MATTER SENT BACK TO SURROGATE’S COURT TO DEVELOP A RECORD ON THE DOMICILE ISSUE (THIRD DEPT). ​

Categories

Sign Up for the Mailing List to Be Notified When the Site Is Updated.

  • This field is for validation purposes and should be left unchanged.

Copyright © 2024 New York Appellate Digest, Inc.
Site by CurlyHost | Privacy Policy

Current Builder Acquired a Vested Right to Variances Issued to Original Bui... Rebuttal Evidence Re: a Defense that Was Not Asserted Should Not Have Been Allowed...