Town of Wilson, NY Article II Real Property Taxation of Certain Nonprofit Organizations

[Adopted 5-8-1972 by L.L. No. 1-1972]

§ 115-1 Legislative intent.

The purpose of this article is to subject to taxation real property owned by nonprofit corporations or associations specified in § 115-2 of this article, as authorized by Paragraph (b) of Subdivision 1 of § 421 of the Real Property Tax Law, as such section was last amended and renumbered by Chapter 414 of the Laws of 1971.[1]

[1] Editor's Note: See now § 420-a, Subdivision 1(b), of the Real Property Tax Law.

§ 115-2 Certain properties made taxable.

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 carrying out thereupon one or more of such purposes shall be taxable: the moral or mental improvement of men and women or for bible, tract, benevolent, missionary, infirmary, public playground, scientific, literary, bar association, medical society, library, patriotic or historical purposes or for the enforcement of laws relating to children or animals.

§ 115-3 Taxation to which properties are subject.

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 Wilson or by a special district established therein.