MEMORANDUM AND ORDER

IN THE MATTER OF MERRY-GO-ROUND PLAYHOUSE, INC.,
PETITIONER-APPELLANT,
-v-
ASSESSOR OF CITY OF AUBURN, BOARD OF ASSESSMENT
REVIEW OF CITY OF AUBURN, AND CITY OF AUBURN,
RESPONDENTS-RESPONDENTS.

the petition is granted insofar as it seeks a tax exemption pursuant to Real Property Tax Law § 420-a (1) (a) for real property located at 112 Franklin Street and 230 Genesee Street in the City of Auburn, and the matter is remitted to Supreme Court, Cayuga County, for further proceedings...

Here, there is no dispute that petitioner satisfied the first
prong of RPTL 420-a (1) (a), i.e., that petitioner is organized
exclusively for an exempt purpose. Petitioner’s certificate of
incorporation provides that petitioner was formed for purposes
including the “present[ation] [of] theater as the showcase for all the arts”; “to encourage appreciation of wholesome entertainment in the Auburn area”; and “to conduct year round programs in the performing arts for children, teenagers, and adults.”

petitioner met its burden on its cross motion by presenting
evidence that the primary use of the properties furthers a primary or major purpose of that corporation (see generally Zuckerman v City of New York, 49 NY2d 557, 562). Applying a “fair reading” of the purposes set forth in petitioner’s certificate of incorporation (Matter of Highland Lake Bible Conference v Board of Assessors of Town of Highland, 92 AD2d 655, 656, lv denied 59 NY2d 604), we conclude that petitioner’s submissions establish that it was founded for the purpose of promoting and presenting theatrical arts, i.e., for purposes of education and the moral and mental improvement of men, women and children (see Matter of Symphony Space v Tishelman, 60 NY2d
33, 35). The affidavit of petitioner’s producing and creative
director establishes that the use of the properties at issue is
reasonably incidental to the primary or major purpose of petitioner

Entered: March 22, 2013
SUPREME COURT OF THE STATE OF NEW YORK
Appellate Division, Fourth Judicial Department
268
CA 12-01797
PRESENT: SMITH, J.P., FAHEY, SCONIERS, VALENTINO, AND WHALEN, JJ.