People ex rel. Masonic Hall Ass'n v. White

Headnote

Tax — fraternal corporations — Masonic hall association not entitled to exemption of property from taxation — waiver of right to partial exemption.

People ex rel. Masonic Hall Assn. v. White, 218 App. Div. 38 , affirmed.

Appeal, by permission, from an order of the Appellate Division of the Supreme Court in the third judicial department, entered September 13, 1926, which affirmed an order of Special Term denying relator’s application for exemption of its real property from taxation. The Masonic Temple in the city of Saratoga Springs is occupied by four Masonic bodies and a Masonic club, the latter being organized for purposes of recreation. Application was made by relator on grievance day for total exemption as matter of right.

The following questions were certified:

“1. Is the relator such a ' fraternal corporation * * * created to build and maintain a building or buildings for its meeting,’ etc., as is referred to in section 4, subdivision 7, of the Tax Law, and as such is it entitled to exemption from taxation?

“2. Is the relator entitled to have its property in question exempted from taxation under any other provision of section 4, subdivision 7, of the Tax Law?

“ 3. Did the relator waive any right that it may have had to partial exemption by reason of the claim made by it on grievance day and in its petition for certiorari to review the assessment? ”