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Tax Law

Fordham Law School

1981

Nonprofits

Articles 1 - 2 of 2

Full-Text Articles in Law

The Imposition Of New York City's Water And Sewer Rents On Non-Profit Institutions , Adam Hoffinger Jan 1981

The Imposition Of New York City's Water And Sewer Rents On Non-Profit Institutions , Adam Hoffinger

Fordham Urban Law Journal

This article focuses on the immunity from real property taxation and charges for the use of water and sewer services that New York nonprofit institutions have historically enjoyed. It first examines the nature of New York City's water and sewer rents and exemptions, and the method by which New York city charges for water and sewer services. It then examines the case law that establishes the liability of nonprofit institutions for the payment of water and sewer rent. It further explores the exemptions from water and sewer rents extended to nonprofit organizations in New York City. Finally, in light of …


The Imposition Of New York City's Water And Sewer Rents On Non-Profit Institutions , Adam Hoffinger Jan 1981

The Imposition Of New York City's Water And Sewer Rents On Non-Profit Institutions , Adam Hoffinger

Fordham Urban Law Journal

This article focuses on the immunity from real property taxation and charges for the use of water and sewer services that New York nonprofit institutions have historically enjoyed. It first examines the nature of New York City's water and sewer rents and exemptions, and the method by which New York city charges for water and sewer services. It then examines the case law that establishes the liability of nonprofit institutions for the payment of water and sewer rent. It further explores the exemptions from water and sewer rents extended to nonprofit organizations in New York City. Finally, in light of …