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Fourth Department – Real Property Tax Law: The Gerry Homes v. Town of Ellicott

New York State Supreme Court, Appellate Division, Fourth Judicial Department Real Property Tax Law Charitable Exemption – For-profit Use The Gerry Homes v. Town of Ellicott CA 16-00251 Appealed from Supreme Court, Chautauqua County Background: The petitioner is a not-for-profit corporation that sought a real property tax exemption pursuant to Real Property Tax Law 420-a following the construction of two facilities. ...

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