Town of Bethel, NY Article II Nonprofit Organizations

[Adopted as Ch. 79, Art. II, of the 1979 Code (Ch. 119, Art. II, of the 1990 Code)]

§ 310-3 Purpose. [1]

The purpose of this article is to subject to taxation real property owned by nonprofit corporations or associations specified in § 310-4 of this article as authorized by Subdivision 1(b) of § 420-a of the Real Property Tax Law.

[1] Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).

§ 310-4 Taxable property designated.

Real property owned by a corporation or association which is not organized or conducted exclusively for religious, charitable, hospital, educational 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 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: for the moral or mental improvement of men and women; for bible, tract, benevolent, missionary, infirmary, public playground, scientific, literary, bar association, medical society, library or historical purposes; for the enforcement of laws relating to children or animals; or for two or more such purposes; and used exclusively for carrying out thereupon one or more of such purposes, either by the owning corporation or association or by another such corporation or association.

§ 310-5 Special levies and assessments.

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 Bethel or by a special district established therein.