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Statutes > New York Laws > RPT - Real Property Tax > Article 4 - EXEMPTIONS > Title 2 - (420-A - 489) PRIVATE PROPERTY > 440 - Infant homes.

STATE STATUTES & CODES

NEW YORK STATUTES AND CODES

440 - Infant homes.

§ 440. Infant homes. 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.

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