[Download] "Buffalo Hebrew Christian Mission v. City Syracuse" by Supreme Court of New York * Book PDF Kindle ePub Free
eBook details
- Title: Buffalo Hebrew Christian Mission v. City Syracuse
- Author : Supreme Court of New York
- Release Date : January 11, 1969
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 72 KB
Description
[33 A.D.2d 152 Page 153] Buffalo Hebrew Christian Mission, Inc., instituted this action for judgment declaring that tax liens for the years 1964-1968
upon its property at No. 440 Allen Street, Syracuse are illegal and that plaintiff is entitled to have them vacated and canceled
upon the grounds that plaintiff is a religious corporation and that said property was acquired by it in 1963 for use exclusively
for religious purposes, that it has been so used during the five years in question, and that it is, therefore, tax exempt
under Real Property Tax Law, sections 420 and 462. The defendant, City of Syracuse, interposed the defense that the tax assessment
act of the City of Syracuse, as amended by chapter 304 of the Laws of New York of 1923, requires that within 15 days after
an assessment becomes final on September 30 of any year, an aggrieved owner may apply to the court for review, and that no
other action or proceeding to set aside, vacate or review such tax may be maintained; that the instant action for declaratory
judgment has not been brought in accordance with such act and accordingly it is not maintainable.