Sign In
Events
Newsletters
Search

Close

Close Search

Cancel

SEARCH
MY LAW.COMNEW

Drug Policy Alliance v. NYC Tax Comm'n

Drug Policy Alliance, an Advocacy Group Is Entitled to Real Property Tax Exemption

X

Thank you for sharing!

Your article was successfully shared with the contacts you provided.

The following papers were read on this motion by petitioner for a judgment pursuant to CPLR article 78.PAPERS NUMBEREDNotice of Motion/ Order to Show Cause-Affidavits — Exhibits 1, 2, 3, 4, 5, 6Answering Affidavits — Exhibits (Memo) 7, 8Replying Affidavits (Reply Memo) 9, 10.For a Judgment under Article 78 of the Civil Practice Law and Rules, This CPLR article 78 proceeding was brought by Drug Policy Alliance (petitioner or DPA), via Verified Petition filed on September 21, 2012 (Petition), seeking to annul the October 20, 2011 determination of respondent New York City Department of Finance (the DOF), which denied DPA’s July 12, 2011 application (Application) for the real property tax exemption, pursuant to Real Property and Tax Law (RPTL) 420-a (1)(a), for its then-recently purchased New York headquarters, condominium unit 15(A) in the building located at 131 West 33rd Street in Manhattan (the Property) (the 2011 DOF Denial).BACKGROUNDRespondent the DOF is charged with making determinations as to annual real property tax assessments and exemptions, and respondent New York City Tax Commission (the TC) is an independent agency of The City of New York that is responsible for administrative review of the real property tax assessments determined by the DOF, including the review of the exemptions from the real property tax (see Respondents’ Mem of Law in Supp of Their Verified Answer at 4; Verified Answer

10, 37).Petitioner DPA is a not-for-profit organization incorporated in the District of Columbia and authorized to conduct business in New York State (see Verified Petition 6). Pursuant to its amended Articles of Incorporation, DPA’s purpose is to “operate exclusively for charitable and educational purposes, including but not limited to conducting research and educating the public about medical, scientific and sociological effects of drugs and developments in the drug laws” (see id.

Trending Stories

 
Reprints & Licensing
Mentioned in a Law.com story?

License our industry-leading legal content to extend your thought leadership and build your brand.

LEARN MORE

More From ALM

Premium Subscription
With this subscription you will receive unlimited access to high quality, online, on-demand premium content from well-respected faculty in the legal industry. This is perfect for attorneys licensed in multiple jurisdictions or for attorneys that have fulfilled their CLE requirement but need to access resourceful information for their practice areas.
View Now
Team Accounts
Our Team Account subscription service is for legal teams of four or more attorneys. Each attorney is granted unlimited access to high quality, on-demand premium content from well-respected faculty in the legal industry along with administrative access to easily manage CLE for the entire team.
View Now
Bundle Subscriptions
Gain access to some of the most knowledgeable and experienced attorneys with our 2 bundle options! Our Compliance bundles are curated by CLE Counselors and include current legal topics and challenges within the industry. Our second option allows you to build your bundle and strategically select the content that pertains to your needs. Both options are priced the same.
View Now
Go to CLE Center
New York Legal Awards 2024
September 05, 2024
New York, NY

The New York Law Journal honors attorneys and judges who have made a remarkable difference in the legal profession in New York.


Learn More
Elite Trial Lawyers 2024
July 11, 2024
New York, NY

The National Law Journal Elite Trial Lawyers recognizes U.S.-based law firms performing exemplary work on behalf of plaintiffs.


Learn More
GlobeSt. Women of Influence (WOI) 2024
July 22, 2024 - July 24, 2024
Lake Tahoe, CA

GlobeSt. Women of Influence Conference celebrates the women who drive the commercial real estate industry forward.


Learn More
Go to Events Go to Webcasts
Insurance Coverage Litigation Attorney - New York

Cullen and Dykman is seeking an associate attorney with a minimum of 5+ years in insurance coverage experience as well as risk transfer and ...


Apply Now ›
INSURANCE COVERAGE ASSOCIATE

McCarter & English, LLP is actively seeking a midlevel insurance coverage associate for its Newark, NJ and/or Philadelphia, PA offices. ...


Apply Now ›
BANKRUPTCY & COMMERCIAL LITIGATION ASSOCIATE

McCarter & English, LLP, a well established and growing law firm, is actively seeking a talented and driven associate having 2-5 years o...


Apply Now ›
Go to Lawjobs
Lawyers of Distinction
06/27/2024
The American Lawyer

Professional Announcement


View Announcement ›
SMGQ Law
06/21/2024
Daily Business Review

Full Page Announcement


View Announcement ›
Blume Forte Fried Zerres & Molinari
06/14/2024
New Jersey Law Journal

Professional Announcement


View Announcement ›
Go to Professional Announcements