ERIC Number: ED058520
Record Type: RIE
Publication Date: 1972-Feb
Real Estate Tax Exemption for Continuing Education Programs.
Charters, Alexander N.
A court case in which the issue was whether Syracuse University was entitled to tax exemption for certain real property used for administrative offices, classrooms, student housing, and parking lots by its continuing education programs, particularly the Continuing Education Center for the Public Service, is presented. The finding of the Court is presented for each of the following cogent points: (1) The Nature of the Courses; (2) The Method of Financing; (3) The Method of Selecting the Students; and (4) The Credit Received for Completing the Course. The findings on each of the points are given, including quotations from the decision and, in some cases, interpretation by the author. (DB)
Descriptors: College Role, Continuing Education Centers, Court Litigation, Credit Courses, Curriculum, Educational Objectives, Extension Education, Financial Support, Land Use, Noncredit Courses, Real Estate, Student Characteristics, Taxes
Library of Continuing Education, 107 Roney Lane, Syracuse, New York 13210 ($.75)
Publication Type: N/A
Education Level: N/A
Authoring Institution: Syracuse Univ., NY. Publications Program in Continuing Education.