Laws of New York (Last Updated: November 21, 2014) |
RPT Real Property Tax |
Article 4. EXEMPTIONS |
Title 2. PRIVATE PROPERTY |
Section 440. Infant homes
Latest version.
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Real property owned by any infant home corporation actually dedicated and used by such corporation exclusively as a place for the free maintenance, care and recreation of children of the age of six years and under, shall be exempt from taxation, special ad valorem levies and special assessments.