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AMER. BIBLE SOC. v. LEWISOHN

48 A.D.2d 308 (1975)

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

Appellate Division of the Supreme Court of the State of New York, First Department.

June 12, 1975

Attorney(s) appearing for the Case

Edith I. Spivack of counsel (Stanley Buchsbaum and Russell D. Scott with her on the brief; Adrian P. Burke, Corporation Counsel), for appellants.

J. Frederic Taylor of counsel (Thomas C. Crane with him on the brief; Burke & Burke, attorneys), for respondent.

Sharon Cuff Slater of counsel (Samuel A. Hirshowitz, Julius Greenfield and Bernard Toomin with her on the brief; Louis J. Lefkowitz, Attorney-General), for intervenor-respondent.

STEVENS, P. J., and MARKEWICH, J., concur with TILZER, J.; KUPFERMAN and LYNCH, JJ., dissent in an opinion by LYNCH, J.

TILZER, J.

This appeal concerns the applicability and constitutionality of Local Law No. 46 of the Local Laws of 1971 of the City of New York and section 421 of the Real Property Tax Law (as amd by L 1971, ch 414, and L 1972, ch 529). The local law which was enacted pursuant to the authority granted by section 421 of the Real Property Tax Law seeks to restore to the city's tax rolls property of certain organizations...

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