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STATE BD. v. KERWICK

72 A.D.2d 292 (1980)

In the Matter of State Board of Equalization and Assessment, Appellant, v. Robert Kerwick, as Assessor of The Town of Hardenburgh, et al., Respondents. (Proceeding No. 1.) In the Matter of State Board of Equalization and Assessment, Respondent, v. Robert Kerwick, as Assessor of The Town of Hardenburgh, et al., Appellants In the Matter of Robert Kerwick, as Assessor of The Town of Hardenburgh, et al., Appellants, v. State Board of Equalization and Assessment, Respondent. (Proceeding No. 2.) State Board of Equalization and Assessment, Respondent, v. Robert Kerwick, as Assessor of The Town of Hardenburgh, et al., Appellants. (Proceeding No. 3.)

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

January 31, 1980

Attorney(s) appearing for the Case

Oppenheim, Drew & Kane (Stephen L. Oppenheim of counsel), for Robert Kerwick and others.

Robert Abrams, Attorney-General (George M. Thorpe, Jeremiah Jochnowitz and Shirley Adelson Siegel of counsel), for State Board of Equalization and Assessment.

MAIN, MIKOLL and HERLIHY, JJ., concur with KANE, J. P.; STALEY, JR., J., concurs in part and dissents in part in a separate opinion.

KANE, J. P.

I

The genesis of all this litigation lies in the successful efforts of a number of property owners in obtaining exemptions from local real property taxes through membership in the Universal Life Church (ULC). The initial steps in these efforts became known to the State Board of Equalization and Assessment (SBEA) late in 1976. Following numerous inquiries concerning the propriety of these...

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