[Adopted 2-1-1979 by L.L. No. 1-1979]
The purpose of this article is to subject to taxation real property owned by nonprofit corporations or associations specified in § 128-2 of this article, as authorized by § 420-b of the Real Property Tax Law.
Real property owned by a corporation or association
which is not organized or conducted exclusively for religious, charitable,
hospital, educational, moral or mental improvement of men, women or
children or cemetery purposes or for two or more such purposes, but
is organized or conducted exclusively for the following purposes or
for two or more such purposes and used exclusively for carrying out
thereupon one or more of such purposes shall be taxable: Bible, tract,
benevolent, missionary, infirmary, public playground, scientific,
literary, bar association, medical society, library, patriotic or
historical purposes, for the enforcement of laws relating to children
or animals.
Real property which is taxable pursuant to this
article shall be subject to special ad valorem levies and special
assessments which are imposed to defray the costs of improvements
or services furnished by the Town of Rochester or by a special district
established therein.
