Legal Opinion
State Board of Equalization & Assessment v. Kerwick
Appellate Division of the Supreme Court of the State of New York
Decided January 31, 1980PublishedCited by 10 opinions
1Opinion of the Court
OPINION OF THE COURT
Kane, J. P.
I
The genesis of all this litigation lies in the successful efforts of a number of property owners in obtaining exemptions from local real property taxes through membership in the Universal Life Church (ULC). The initial steps in these efforts became known to the State Board of Equalization and Assessment (SBEA) late in 1976. Following numerous inquiries concerning the propriety of these exemptions from interested persons, SBEA, through its counsel, issued what it termed an "advisory memorandum to assessors” dated April 11, 1977. The memorandum was directed to…
2Cases cited4 opinions
- Howard v. WymanNew York Court of Appeals · 1971
- Mareno v. KibbeAppellate Division of the Supreme Court of the State of New York · 1969
- Shermack v. Board of Regents of the University of the State of New YorkAppellate Division of the Supreme Court of the State of New York · 1978
- Dudley v. KerwickAppellate Division of the Supreme Court of the State of New York · 1980
3Cited by10 opinions
- 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
- County of Nassau v. State Board of Equalization & AssessmentAppellate Division of the Supreme Court of the State of New York · 1981
- Coffey v. United States Gypsum Co.Appellate Division of the Supreme Court of the State of New York · 1989
- Kerwick v. New York State Board of Equalization & AssessmentAppellate Division of the Supreme Court of the State of New York · 1986
- Farash v. JacobsNew York Supreme Court · 1983
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