New York Court of Appeals

Young Men's Christian Association v. Rochester Pure Waters District

July 2, 197537 N.Y.2d 371

Summary

The Court affirmed the Appellate Division, holding that the YMCA must first exhaust administrative remedies by appealing the rate‑fixing determination to the board of supervisors and that the Real Property Tax Law exemptions for charitable organizations do not shield it from the water‑pollution control charges imposed under section 266 of the County Law.