Religious Education Ass'n v. City of New York

OPINION OF THE COURT

James H. Shaw, Jr., J.

Plaintiffs, concededly tax exempt religious and educational corporations, move for summary judgment to cancel as tax liens, the taxes assessed against premises 567 Ocean Parkway, Brooklyn (567 Building), owned by plaintiff Religious Education Association (Association) for the tax years 1975/1976, 1977/1978, 1978/1979, 1979/1980 and 1980/1981 or in the alternative, partial summary judgment for all of the above tax years except for the years 1977/1978 and 1978/1979.

The basic facts are not disputed. Plaintiffs have a common board of directors and…