75 A.D.2d 1004 | N.Y. App. Div. | 1980
Order unanimously affirmed, without costs. Memorandum: Petitioner appeals from an order dismissing its application pursuant to section 421 (subd 1, par [a]) of the Real Property Tax Law seeking exemption of its real property from taxes. The property consists of approximately 335 acres of land located in Chautauqua County, about 25 acres of which are used for farming. The land is improved with two or three dwelling houses and barns, one of which is occupied by Calvin of Oakknoll, the founder and leader of petitioner, and his wife, Mary of Oakknoll. They farm the land and use the crops solely to support themselves. At one time there was another family living on the subject property but they were "excommunicated”. Subdivision 1 of section 421 of the Real Property Tax Law sets forth two basic tests which must be satisfied before an owner of real property is entitled to exemption (see, also, Mohonk Trust v Board of Assessors of Town of Gardiner, 47 NY2d 476). The