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IN THE MATTER OF S.N.H.N.C.Y.I., INC., petitioner-respondent, v. CITY OF MOUNT VERNON, ET AL., appellants, ET AL., respondent.

DECISION ORDER

ORDERED that the judgment is affirmed, with costs.

Real Property Tax Law § 420-a provides a mandatory exemption from the payment of real property taxes for real property which is used exclusively for one or more tax-exempt purposes and is owned by a tax-exempt organization ( see RPTL 420-a; Mohonk Trust v. Board of Assessors of Town of Gardiner, 47 N.Y.2d 476, 482; Matter of Pets Alive v. Wanat, 288 A.D.2d 386, 387; Matter of Storm King Art Ctr. v. Tiffany, 280 A.D.2d 606; Matter of Scenic Hudson Land Trust v. Sarvis, 234 A.D.2d 301, 303).

The appellants failed to raise an issue of fact that would have required the Supreme Court to conduct a hearing on the petitioner's request to be restored to tax-exempt status ( see Matter of Regional Economic Community Action Program v. Ritter, 270 A.D.2d 492; cf. Matter of Miriam Osborn Mem. Home Assn. v. Assessor of City of Rye, 275 A.D.2d 714, 716; Matter of Mid-Hudson Workshop for the Disabled v. City of Poughkeepsie, 245 A.D.2d 291, 292). The Supreme Court correctly concluded that the subject property was used for purposes integral to the exempt purposes of the operation of the corporation and granted the petition ( see Matter of Pets Alive v. Wanat, supra).

RITTER, J.P., SANTUCCI, ADAMS and CRANE, JJ., concur.

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IN RE OF S.N.H.N.C.Y.I. v. CITY OF MOUNT VERNON
(Mar 8, 2004)