Ellis Hospital v. Fredette
| Decision Date | 15 May 1967 |
| Citation | 27 A.D.2d 390,279 N.Y.S.2d 925 |
| Parties | In the Matter of ELLIS HOSPITAL, Respondent, v. Thomas G. FREDETTE et al., Appellants. |
| Court | New York Supreme Court — Appellate Division |
Adam F. Ciesinski, Corp. Counsel, City of Schenectady (Leonard J. Litz, Schenectady, of counsel), for respondents-appellants.
Maynard, O'Connor & Smith, Schenectady (J. Vincent Smith, Schenectady, of counsel), for petitioner-respondent.
Before GIBSON, P.J., and HERLIHY, REYNOLDS, AULISI and STALEY, JJ.
This is an appeal from an order of the Supreme Court, Schenectady County, granting an application that petitioner's parking lot be declared exempt from real property taxation for the years 1964 and 1965 pursuant to Real Property Tax Law, § 420.
Subdivision 1 of § 420 of the Real Property Tax Law provides in pertinent part that:
'Real property owned by a corporation or association organized exclusively for * * *, hospital, * * * purposes, and used exclusively for carrying out * * * such purposes * * * shall be exempt from taxation as provided in this section.'
Subdivision 2 of § 420 provides that:
'If any portion of such real property is not so used exclusively to carry out thereupon * * * purposes, such portion shall be subject to taxation and the remaining portion only shall be exempt; * * *.' (Emphasis added.)
Involved here is the question of the exemption of a parking lot holding roughly 320 cars. Admission to this portion of the lot is either by card, which is issued free of charge by the hospital to its employees, or upon payment of $.25. The record indicates that the lot was built solely to provide off street parking facilities for patients, employees and visitors and not for general public utilization. There is evidence that signs at the parking lot entrance clearly indicated that the lot was not for general public use but for 'Patients, Employees and Hospital Visitors Only', and that some care was taken to limit public use of the lot. Roughly 85% Of the space was utilized by employees' cars during the daytime, with a reduction of employee use and an increase in visitor use, of course, during the later afternoon and early evening. There is also testimony that visitations were part of the treatment of the patients, being considered as supportive therapy. Consistent with this if a visitor was unable to afford the $.25 charge, a token would be issued to him, free of charge, by the hospital to permit his admittance to the lot. Concededly, the operation of the lot resulted in a net profit, but...
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