§ 420-b. Nonprofit organizations; permissive class. 1. (a) Real\nproperty owned by a corporation or association which is organized\nexclusively for bible, tract, benevolent, missionary, infirmary, public\nplayground, scientific, literary, bar association, medical society,\nlibrary, patriotic or historical purposes, for the development of good\nsportsmanship for persons under the age of eighteen years through the\nconduct of supervised athletic games, for the enforcement of laws\nrelating to children or animals, or for two or more such purposes, and\nused exclusively for carrying out thereupon one or more of such purposes\neither by the owning corporation or association, or by another such\ncorporation or association as hereinafter provided, shall be exempt from\ntaxation; provided, however, that such property shall be taxable by any\nmunicipal corporation within which it is located if the governing board\nof such municipal corporation, after public hearing, adopts a local law,\nordinance or resolution so providing. None of the following subdivisions\nof this section providing that certain properties shall be exempt under\ncircumstances or conditions set forth in such subdivisions shall exempt\nsuch property from taxation by a municipal corporation whose governing\nboard has adopted a local law, ordinance or resolution providing that\nsuch property shall be taxable pursuant to this subdivision.\n (b) No local law, ordinance or resolution adopted pursuant to this\nsubdivision shall provide for the taxation of any particular property or\nowner. Any such local law, ordinance or resolution shall apply alike to\nall property owned by any corporation or association organized for one\nor more of the purposes specified in such local law, ordinance or\nresolution, and used for carrying out thereupon one or more of such\npurposes. Any purpose so specified in the local law, ordinance or\nresolution must be one of the purposes listed in paragraph (a) of this\nsubdivision, but the purposes so specified in the local law, ordinance\nor resolution need not include all the purposes listed in said\nparagraph. Any local law, ordinance or resolution adopted pursuant to\nthis subdivision may be amended or repealed.\n (c) Real property such as specified in paragraph (a) of this\nsubdivision shall not be exempt if any officer, member or employee of\nthe owning corporation or association shall receive any pecuniary profit\nfrom the operations thereof, except reasonable compensation for services\nin effecting one or more of such purposes, or as proper beneficiaries of\nits strictly charitable purposes; or if the organization thereof for any\nsuch avowed purposes be a guise or pretense for directly or indirectly\nmaking any other pecuniary profit for such corporation or association or\nfor any of its members or employees; or if it be not in good faith\norganized exclusively for one or more of such purposes.\n 2. If any portion of such real property is not so used exclusively to\ncarry out thereupon one or more of the purposes listed in subdivision\none of this section, but is (a) leased or (b) otherwise used for other\npurposes, such portion shall be subject to taxation and the remaining\nportion only shall be exempt; provided, however, that such real property\nshall be fully exempt from taxation although it or a portion thereof is\nused (a) for purposes which are exempt pursuant to this section or\nsections four hundred twenty-a, four hundred twenty-two, four hundred\ntwenty-four, four hundred twenty-six, four hundred twenty-eight, four\nhundred thirty or four hundred fifty of this article by another\ncorporation which owns real property exempt from taxation pursuant to\nsuch sections or whose real property if it owned any would be exempt\nfrom taxation pursuant to such sections, (b) for purposes which are\nexempt pursuant to section four hundred six or section four hundred\neight of this chapter by a corporation which owns real property exempt\nfro
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