San Simeon By The Sound, Inc. v. Russell

• Decision Date: 11 May 1998
• Citation: 671 N.Y.S.2d 699,250 A.D.2d 689
• Parties: 1998 N.Y. Slip Op. 4655 In the Matter of SAN SIMEON BY THE SOUND, INC., Respondent, v. Scott A. RUSSELL, etc., et al., Appellants.
• Court: New York Supreme Court — Appellate Division

Page 699

671 N.Y.S.2d 699

1998 N.Y. Slip Op. 4655

In the Matter of SAN SIMEON BY THE SOUND, INC., Respondent, v. Scott A. RUSSELL, etc., et al., Appellants.

Supreme Court of New York, Appellate Division,

Second Department.

May 11, 1998.

Richard J. Cron, Cutchogue, for appellants.

Hahn, Ford and Hundertmark, Williston Park (J. Randolph Hundertmark, of counsel), for respondent.

In a proceeding pursuant to Real Property Tax Law article 7 to strike a real property tax assessment from the assessment rolls of the Town of Southold, the appeal is from a judgment of the Supreme Court, Suffolk County (Werner, J.), entered March 31, 1997, which, upon an order of the same court dated January 15, 1997, denying the appellants' motion for summary judgment dismissing the petition and granting the petitioner's cross motion for summary judgment, adjudged that the petitioner's real property is exempt from taxation for the 1994-1995 tax year.

ORDERED that the judgment is affirmed, with costs.

The Supreme Court correctly determined that the petitioner's property is exempt from taxation for the 1994-1995 tax year (see, CPLR 3212; Real Property Tax Law § 720[1] ). The petitioner established as a matter of law that it had a mandatory exemption from real property taxation as a "hospital" and "residential health care facility" (see, Real Property Tax Law § 420-a[1][a]; Public Health Law § 2801[1], [3], [4][b]; Matter of Howard v. Wyman, 28 N.Y.2d 434, 322 N.Y.S.2d 683, 271 N.E.2d 528; Cobble Hill Nursing Home v. Henry & Warren Corp., 196 A.D.2d 564, 601 N.Y.S.2d 334).

In light of the above determination, the petitioner's remaining contention need not be reached.

ROSENBLATT, J.P., and RITTER, KRAUSMAN and GOLDSTEIN, JJ., concur.