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In the Matter of NORTH MANURSING WILDLIFE SANCTUARY, INC., Respondent v. CITY OF RYE et al., Appellants.

Order of the Supreme Court, Westchester County, dated November 29, 1966, granting application to annul real property tax assessments and ordering that the real property be determined to be exempt from taxation pursuant to section 420 Real Property Tax Law, reversed on the law and the facts, and in the exercise of discretion, without costs, and matter remitted for hearing to determine whether the property involved is to be used as a wildlife sanctuary in furtherance of the petitioner's certificate of incorporation. The land in question was not being used for any purpose on the date of placement of the property on the assessment roll for 1967 taxation. There can be no tax exemption unless there is proof of a good-faith intention to carry out the purposes stated in the certificate of incorporation of a charitable corporation. Ughetta, Acting P.J., Christ, Hopkins and Nolan, JJ., concur; Brennan, J., not voting. [ 52 Misc.2d 96.]

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MATTER OF N. MANURSING WILDLIFE v. CITY OF RYE
(Jul 10, 1967)