Legal Opinion
Legion of Christ, Inc. v. Town of Mount Pleasant
New York Court of Appeals
Decided February 19, 2004PublishedCited by 24 opinions
POINTS OF COUNSEL
1Opinion of the Court
OPINION OF THE COURT
CIPARICK, J.
We are called upon by this appeal to interpret the contemplation in “good faith” component of RPTL 420-a (3) (a), and determine whether the courts below improperly imposed a precondition on the taxpayer before authorizing a religious use tax exemption.
Taxpayer petitioner Legion of Christ, Incorporated is a religious order of the Roman Catholic Church and a nonprofit corporation within the meaning of RPTL 420-a (1). As described in its certificate of incorporation, it was formed to provide religious instruction and education as well as residence, government and…
2Cases cited4 opinions
- People Ex Rel. Watchtower Bible & Tract Society, Inc. v. HaringNew York Court of Appeals · 1960
- Yeshivath Shearith Hapletah v. Assessor of FallsburgNew York Court of Appeals · 1992
- Oxford Group-Moral Re-Armament, MRA, Inc. v. SweetNew York Court of Appeals · 1955
- Economic Opportunity Commission of Nassau County, Inc. v. Village of HempsteadAppellate Division of the Supreme Court of the State of New York · 1989
3Cited by24 opinions
- World Buddhist Ch'An Jing Center, Inc. v. SchoeberlAppellate Division of the Supreme Court of the State of New York · 2007
- Congregation Or Yosef v. Town of RamapoAppellate Division of the Supreme Court of the State of New York · 2008
- Ahavas Chaverim Gemilas Chesed, Inc. v. Town of MamakatingAppellate Division of the Supreme Court of the State of New York · 2012
- Matter of Greentree Found. v. Assessor & Bd. of Assessors of County of NassauAppellate Division of the Supreme Court of the State of New York · 2016
- Society of Holy Child Jesus v. City of SummitNew Jersey Superior Court Appellate Division · 2011
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