Colella v. Board of Assessors
New York Court of Appeals
1Opinion of the Court
OPINION OF THE COURT
Levine, J.
Petitioners brought this CPLR article 78 proceeding against the Nassau County Board of Assessors challenging the Board’s grant and renewal of a real property tax exemption under RPTL 420-a (for “property [used] exclusively for religious * * * purposes” [subd (1) (a)]), with respect to the land and building owned and occupied by appellant Yun Lin Temple in the Village of Old Westbury. The Temple is a religious corporation organized in California as a religious non-profit public benefit corporation. Its charter recites that it is dedicated to the promulgation,…
2Cases cited8 opinions
- Society of Plastics Industry, Inc. v. County of SuffolkNew York Court of Appeals · 1991
- Sun-Brite Car Wash, Inc. v. Board of Zoning & AppealsNew York Court of Appeals · 1987
- Boryszewski v. BrydgesNew York Court of Appeals · 1975
- Transactive Corp. v. New York State Department of Social ServicesNew York Court of Appeals · 1998
- Rudder v. PatakiNew York Court of Appeals · 1999
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3Cited by77 opinions
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- Gizzo v. Town of MamaroneckAppellate Division of the Supreme Court of the State of New York · 2006
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