Holy Spirit Ass'n for the Unification of World Christianity v. Tax Commission
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
OPINION OF THE COURT
Birns, J.
In this article 78 proceeding, transferred to this court by an order dated September 21, 1977, petitioner seeks to review a determination by the New York City Tax Commission denying petitioner’s application under section 421 of the Real Property Tax Law for exemption from real property taxes for three of its buildings in New York City.
Insofar as pertinent, that section provides: ”l.(a) Real property owned by a corporation or association organized or conducted exclusively for religious * * * purposes * * * and used exclusively for carrying out thereupon * * * such…
2Cases cited23 opinions
- 125 Bar Corp. v. State Liquor AuthorityNew York Court of Appeals · 1969
- Gimprich v. Board of EducationNew York Court of Appeals · 1954
- People Ex Rel. Kennedy v. . BradyNew York Court of Appeals · 1901
- Swedenborg Foundation, Inc. v. LewisohnNew York Court of Appeals · 1976
- Mandle v. BrownNew York Court of Appeals · 1958
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3Cited by13 opinions
- Poster v. StroughAppellate Division of the Supreme Court of the State of New York · 2002
- Holy Spirit Ass'n for the Unification of World Christianity v. Tax CommissionAppellate Division of the Supreme Court of the State of New York · 1981
- Matter of Church of Scientology of New York v. Tax Comm'n of the City of New YorkAppellate Division of the Supreme Court of the State of New York · 1985
- Nicholson v. State Commission on Judicial ConductAppellate Division of the Supreme Court of the State of New York · 1979
- District Council No. 9, International Brotherhood of Painters & Allied Trades v. Metropolitan Transportation AuthorityNew York Supreme Court · 1982
8 more not listed; retrieve them via the Exa API.