WATCHTOWER BIBLE SOC. v. LEWISOHN


35 N.Y.2d 92 (1974)

In the Matter of Watchtower Bible and Tract Society of New York, Inc., Respondent, v. Richard Lewisohn, as Finance Administrator of the City of New York, et al., Appellants. Attorney-General of the State of New York, Intervenor-Respondent.

Court of Appeals of the State of New York.

Decided July 11, 1974.


Attorney(s) appearing for the Case

Adrian P. Burke, Corporation Counsel (Edith I. Spivack, Stanley Buchsbaum and Russell D. Scott of counsel), for appellants.

George H. Hartman, Charles Koozman and Emory Gardiner for respondent.

Louis J. Lefkowitz, Attorney-General (Samuel A. Hirshowitz, Julius Greenfield, Bernard Toomin and Sharon Cuff Slater of counsel), in his statutory capacity under section 71 of the Executive Law and CPLR 1012 (subd. b), intervenor-respondent.

Chief Judge BREITEL and Judges JASEN, GABRIELLI and WACHTLER concur; Judges RABIN and STEVENS taking no part.


JONES, J.

The lower courts have directed the Finance Administrator and the Tax Commission of the City of New York to remove certain properties of Watchtower Bible and Tract Society of New York, Inc. from the city tax rolls. We now affirm.

The issue arises as to the interpretation and scope of new section 421 of the Real Property Tax Law1 and its counterpart, Local Law No. 46...

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