New York Real Property Tax Code § 486-A

Non-profit corporations operating as health maintenance organizations
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§ 486-a.  Non-profit corporations operating as health maintenance\norganizations.  Real property owned by a not-for-profit corporation\noperating as a health maintenance organization subject to the provisions\nof article forty-four of the public health law and used exclusively for\nits corporate purposes shall be exempt from taxation.\n

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