Legal Opinion

Independent Church of the Realization of the Word of God, Inc. v. Board of Assessors

Appellate Division of the Supreme Court of the State of New York

Decided April 6, 1981PublishedCited by 3 opinions

1Opinion of the Court

— In a declaratory judgment action, the parties cross-appeal from a judgment of the Supreme Court, Nassau County, entered August 27, 1980, which, after a nonjury trial, (1) decreed that plaintiff is a religious corporation, and (2) directed defendant to review plaintiff’s application to determine the extent to which its property is entitled to an exemption from real property taxes. Judgment modified, on the law and the facts, by (1) adding to the first decretal paragraph thereof, after the word “corporation”, the following: “organized or conducted for religious and educational purposes” and…

2Cases cited13 opinions

  1. Trust v. Board of Assessors of GardinerNew York Court of Appeals · 1979
  2. Genesee Hospital v. WagnerAppellate Division of the Supreme Court of the State of New York · 1975
  3. Genesee Hospital v. WagnerNew York Court of Appeals · 1976
  4. Swedenborg Foundation, Inc. v. LewisohnNew York Court of Appeals · 1976
  5. Greater New York Corp. of Seventh-Day Adventists v. DoverAppellate Division of the Supreme Court of the State of New York · 1968

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3Cited by3 opinions

  1. Miriam Osborn Memorial Home Ass'n v. Assessor of City of RyeAppellate Division of the Supreme Court of the State of New York · 2010
  2. Retreat v. County of PutnamAppellate Division of the Supreme Court of the State of New York · 1995
  3. St. Vincent's Hospital v. Tax CommissionNew York Supreme Court · 1983

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