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BD OF EQUAL v. KERWICK

92 Misc.2d 547 (1977)

In the Matter of the State Board of Equalization and Assessment, Petitioner, v. Robert Kerwick, as Assessor of the Town of Hardenburgh, et al., Respondents.

Supreme Court, Special Term, Albany County.

December 27, 1977

Attorney(s) appearing for the Case

Oppenheim, Drew & Kane for respondents. Louis J. Lefkowitz, Attorney-General (Joseph P. McCale of counsel), for petitioner.

ROGER J. MINER, J.

Continuing its efforts to prevent local assessors from granting exemptions from taxation to real property owned by members of the Universal Life Church, the petitioner has instituted this proceeding pursuant to subdivision 2 of section 216 of the Real Property Tax Law. (See Matter of State Bd. of Equalization & Assessment v Kerwick, 91 Misc.2d 152

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