Board of Cooperative Educational Services v. Buckley
Board of Cooperative Educational Services v. Buckley
15 N.Y.2d 971; 207 N.E.2d 528; 259 N.Y.S.2d 858; 1965 N.Y. LEXIS 1444
Opinion of the Court
Order reversed, without costs. The hoard 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.
Case-law data current through September 30, 2026. Source: CourtListener bulk data.