Upstate New York Laborers' Education & Training Fund v. Oswego Town Assessor's Office

—Judgment unanimously reversed on the law with costs and petition granted. Memorandum: In this proceeding pursuant to article 7 of the Real Property Tax Law, petitioner challenges respondents’ 1993-1994 assessment of its 20-acre parcel located in the Town of Oswego. Petitioner contends that it is entitled to an exemption from real property taxes pursuant to Real Property Tax Law § 420-a (1) (a). Petitioner met its burden of demonstrating its entitlement to that exemption (see, Matter of New York Botanical Garden v Assessors of Town of Washington, 55 NY2d 328 , 334). The evidence establishes that petitioner is organized and conducted exclusively for educational purposes and that the property is used exclusively for those purposes (see, RPTL 420-a [1] [a]; Matter of American Mgt. Assns. v Assessor of Town of Madison, 63 AD2d 1102 , 1103, affd 47 NY2d 841 ; Matter of Steiner Educ. & Farming Assn. v Brennan, 65 AD2d 868 , 869, lv denied 46 NY2d 709 ; cf., Matter of Association of Bar v Lewisohn, 34 NY2d 143 ). (Appeal from Judgment of Supreme Court, Oswego County, Nicholson, J. — Tax Certiorari.) Present — Green, J. P., Fallon, Wesley, Davis and Boehm, JJ.