State Board of Equalization & Assessment v. Kerwick

*302Staley, Jr., J. (concurring in part and dissenting in part).

I concur in the affirmance of the judgment entered July 14, 1977, and concur in the reversal of the judgment entered March 23, 1979, only to the extent that it restores the real property exemptions for the year 1977 to the taxable portion of the assessment roll for that year.

I dissent from the majority opinion, and I recommend affirmance of the judgment entered April 25, 1978 and the judgment entered July 14, 1978.1 am unable to agree with the majority’s interpretation of article 2 of the Real Property Tax Law, concluding that SBEA’s…