Legal Opinion
Dudley v. Kerwick
New York Court of Appeals
Decided April 30, 1981PublishedCited by 51 opinions
1Opinion of the Court
OPINION OF THE COURT
Wachtler, J.
The main issue on this appeal is whether individual taxpayers may, by way of an article 78 proceeding, challenge wholesale religious exemptions from taxation granted to other property owners. The Appellate Division held that in this situation the exclusive procedure for the challenge was article 7 of the Real Property Tax Law.
The instant litigation, as well as the litigation involved in two related appeals (see Town of Hardenburgh v State of New York, 52 NY2d 536; and Matter of State Bd. of Equalization & Assessment v Kerwick, 52 NY2d 557 [both decided…
2Cases cited8 opinions
- Boryszewski v. BrydgesNew York Court of Appeals · 1975
- Hellerstein v. Assessor of IslipNew York Court of Appeals · 1975
- City of New York v. Long Island Airports Limousine Service Corp.New York Court of Appeals · 1979
- Van Deventer v. . Long Island CityNew York Court of Appeals · 1893
- People ex rel. Kendall v. FeitnerAppellate Division of the Supreme Court of the State of New York · 1900
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3Cited by51 opinions
- Colella v. Board of AssessorsNew York Court of Appeals · 2000
- Krugman v. Board of Assessors of the Village of Atlantic BeachAppellate Division of the Supreme Court of the State of New York · 1988
- 22 Park Place Cooperative, Inc. v. Board of AssessorsAppellate Division of the Supreme Court of the State of New York · 1984
- New York Ass'n of Convenience Stores v. UrbachNew York Court of Appeals · 1998
- 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
46 more not listed; retrieve them via the Exa API.