Legal Opinion
Word of Life Ministries v. Nassau County
New York Court of Appeals
Decided November 30, 2004PublishedCited by 2 opinions
1Opinion of the Court
OPINION OF THE COURT
G.B. Smith, J.
The issue here is whether renewal applications for four properties located in the Village of Freeport, Nassau County, are entitled to tax exemption pursuant to Real Property Tax Law § 462. We affirm the order of the Appellate Division holding that the properties are tax exempt.
On September 24, 1999, respondent, Word of Life Ministries, submitted to Nassau County renewal applications for tax exempt status for four properties on the ground that they were used as residences by “officiating clergymen.” The applications mistakenly answered “yes” in response to the…
2Cases cited3 opinions
- ST. MATTHEW'S, ETC. v. Div. of Tax AppealsNew Jersey Superior Court Appellate Division · 1952
- Holy Trinity Orthodox Church v. O'SheaNew York Supreme Court · 2001
- Word of Life Ministries v. Nassau CountyAppellate Division of the Supreme Court of the State of New York · 2003
3Cited by2 opinions
- Eternal Flame of Hope Ministries, Inc. v. KingAppellate Division of the Supreme Court of the State of New York · 2010
- Sephardic Congregation of South Monsey v. Town of RamapoNew York Supreme Court · 2007