MATTER OF BOARD OF COOP. EDU. SERVS. v. BUCKLEY

Order reversed, without costs. The board possesses the power to own property (Education Law, § 1958, subd. 6) which qualifies for an exemption under the Real Property Tax Law (§ 420). The mode of acquisition is deemed irrelevant for tax purposes.

Concur: Chief Judge DESMOND and Judges DYE, FULD, VAN VOORHIS, BURKE, SCILEPPI and BERGAN.