Legal Opinion
Williams Institutional Colored Methodist Episcopal Church v. City of New York
Appellate Division of the Supreme Court of the State of New York
Decided May 31, 1949Published
1Opinion of the CourtDore, J.
In an action to cancel assessments on real estate upon church premises at 218-220 West 130th Street, in the borough of Manhattan, city of New York, from 1921 to 1927, Special Term after a trial, in which there was no dispute of essential facts, has held the church property (although used exclusively for religious purposes by a local religious congregation) is not exempt from real estate taxes. The ruling was made solely on the ground that during the period involved legal title in the property was in a religious corporation, the parent church, organized under the laws of Arkansas.
When the…
2Cases cited22 opinions
- Trustees of Amherst College v. RitchNew York Court of Appeals · 1897
- Matter of Estate of PrimeNew York Court of Appeals · 1893
- Butterworth v. . KeelerNew York Court of Appeals · 1916
- In Re the Appraisal, Under the Transfer Tax Act, of the Estate of HuntingtonNew York Court of Appeals · 1901
- People ex rel. Doctor's Hospital, Inc. v. SextonAppellate Division of the Supreme Court of the State of New York · 1944
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