In Scenic Hudson Land Trust v. Sarvis, 234 AD2d 301 (2nd Dept. 1996.) the non-profit land owner entered into a management agreement with the State of New York providing that the State Office of Parks, Recreation, and Historic Preservation (OPRHP)would manage and operate the property for environmental, conservation and recreation purposes for a period of years. The Court held first that, under RPTL 420-a (1) (a), the property was being used by a non-profit corporation in furtherance of its non-profit (environmental and conservation) purposes. While it conceded that the agreement for OPHRP management, in return for a nominal sum, might be construed as a lease, the Court further held that the property is being "leased" for the purposes of incorporation of the lessor; the property is not being used as an investment, or to generate revenue, or rented at a profit, and Scenic Hudson retains general supervision and control over the property's operation.