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440 — New York Law | CourtGPT
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  4. Rpt - Real Property Tax/
  5. Article 4 - Exemptions/
  6. Title 2 - Private Property420-a - Nonprofit Organizations; Mandatory Class/
  7. 440
New York Legal Code

440

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Real property owned by any infant home corporation actually dedicated and used by such corporation exclusively as a place for the free maintenance, care and recreation of children of the age of six years and under, shall be exempt from taxation, special ad valorem levies and special assessments.