[Download] "Matter F. O. R. Holding Co. v. Board Assessors Town Clarkstown" by Supreme Court of New York ~ eBook PDF Kindle ePub Free
eBook details
- Title: Matter F. O. R. Holding Co. v. Board Assessors Town Clarkstown
- Author : Supreme Court of New York
- Release Date : January 22, 1974
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 72 KB
Description
In 1962, petitioner was judicially declared exempt from assessment and payment of real property tax pursuant to former section 420 (now § 421) and section 430 of the Real Property Tax Law. This exemption was based on a finding that the property was held for an unincorporated religious association founded in 1915, whose principal purpose had been the reconciliation of Nations, countries and people into a program of religious education, worship and training for the promotion of world peace. Petitioner retained its exempt status through the taxable year ending in 1972. On or about May 16, 1972 petitioner was notified by appellant that it would be restored to the assessors 1972-1973 tax rolls on the ground that petitioners current activities did not qualify it for a tax exemption. Petitioners protest and complaint were denied by appellant, who notified petitioner that the proposed assessment would become final and incorporated in the completed assessment roll. Petitioner then instituted this tax proceeding. Appellant cross-moved, claiming, inter alia, that the petition was jurisdictionally defective because of improper service. Special Term considered appellants contention of procedural defects to be without merit and was of the opinion also that the 1962 determination of petitioners tax exempt status remained the law of the case, which had the effect of shifting the burden of proof to appellant to establish that for the period in question there had been such appreciable and marked changes in the nature of petitioners use of the property as to justify revoking and canceling its tax exempt status. Finding that appellant had submitted no evidentiary matter warranting a trial on the issue of petitioners post-1962 activities, Special Term granted summary judgment to petitioner. To the extent that Special Term found that petitioner had satisfied all procedural due process and jurisdictional requirements, we agree with its determination. Appellants contention that the petition was jurisdictionally defective because it named the abolished "Board of Assessors" rather than the "Assessor" as respondent in the proceeding and because service of the petition had been made upon a person without authority to accept it is devoid of merit. Appellants reliance on the prior decision of this court in Matter of City of New York v. Christensen (30 A.D.2d 700), wherein a petition seeking a review of a tax assessment was dismissed for failure to serve the process in strict compliance with the statutory mandate (Real Property Tax Law, § 708), is misplaced. Unlike this case, the issue of improper service arose in Christensen (supra) on a motion to dismiss the petition prior to the answer. Here, an answer was interposed which raises no such issue. Appellants sole affirmative defense was directed solely to the bona fides of petitioners recent activities. It is with respect to petitioners current use of its property and the need for a trial to determine whether its [45 A.D.2d 875 Page 876]