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MATTER OF CHURCH HOME OF THE PROTESTANT EPISCOPAL CHURCH IN THE CITY OF ROCHESTER v. WAGNER

58 A.D.2d 972 (1977)

In the Matter of The Church Home of the Protestant Episcopal Church in the City of Rochester, Respondent, and New York State Department of Health, Intervenor-Respondent, v. Wallace J. Wagner, as Assessor of The City of Rochester, Appellant

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

July 12, 1977

Order and judgment unanimously affirmed with costs.

Memorandum:

Respondent Church Home of the Protestant Episcopal Church in the City of Rochester (home) brought these proceedings under article 7 of the Real Property Tax Law to have the assessment against its real property corrected and canceled and for the refund of taxes paid as a result of the assessment. The New York State Department of Health was permitted,...

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