[DOWNLOAD] "Matter Honeoye Central School District Et Al. v. Peter A. A. Berle" by Court of Appeals of New York # eBook PDF Kindle ePub Free
eBook details
- Title: Matter Honeoye Central School District Et Al. v. Peter A. A. Berle
- Author : Court of Appeals of New York
- Release Date : January 20, 1980
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 67 KB
Description
The orders of the Appellate Division should be affirmed, with costs, basically for the reasons stated in the opinion of Mr. Justice Stewart F. Hancock, Jr. (72 A.D.2d 25). We point out, as did the Appellate Division, that the statutory exemption scheme and history of section 480-a of the Real Property Tax Law (as amd by L 1976, ch 526, and L 1979, ch 683) amply demonstrates that it was designed to benefit private forest landowners engaged in or about to engage in commercial timber crop production. Additionally, article 4 of the Real Property Tax Law, the exemption article, is comprised of title 1 -- "Public Property", and title 2 -- "Private Property" (L 1958, ch 959); section 480-a appears in the latter. We note only that the memorandum attributed to a cosponsor of the 1979 amending legislation (L 1979, ch 683) was actually submitted in support of an earlier version of the bill that was not passed.