Legal Opinion
State Board of Equalization & Assessment v. Kerwick
New York Court of Appeals
Decided April 30, 1981PublishedCited by 10 opinions
1Opinion of the Court
OPINION OF THE COURT
Wachtler, J.
On these three appeals, which are considered together because of their common factual and legal background, we are once again, concerned with controversies arising out of the granting by the respondent tax assessor *568of exemptions from real property taxation to members of the Universal Life Church. In the main, all three appeals involve efforts by the State Board of Equalization and Assessment (SBEA) to prevent these exemptions. The central issue for our determination in whether the SBEA has authority to engage in that effort. The Appellate Division held it does…
2Cases cited3 opinions
- Ed Guth Realty, Inc. v. GingoldNew York Court of Appeals · 1974
- Dudley v. KerwickNew York Court of Appeals · 1981
- Town of Smithtown v. MooreNew York Court of Appeals · 1962
3Cited by10 opinions
- Dudley v. KerwickNew York Court of Appeals · 1981
- Board of Managers of Greens of North Hills Condominium v. Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 1994
- Coffey v. United States Gypsum Co.Appellate Division of the Supreme Court of the State of New York · 1989
- Broome County v. New York State Board of Equalization & AssessmentAppellate Division of the Supreme Court of the State of New York · 1989
- CSX Transportation, Inc. v. New York State Office of Real Property ServicesCourt of Appeals for the Second Circuit · 2002
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