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TOWN OF HARDENBURGH v. STATE

52 N.Y.2d 536 (1981)

Town of Hardenburgh, Ulster County, New York, et el., Appellants, v. State of New York et al., Respondents.

Court of Appeals of the State of New York.

Decided April 30, 1981.

Attorney(s) appearing for the Case

Stephen L. Oppenheim for appellants.

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

Judges JASEN, GABRIELLI, JONES, FUCHSBERG and MEYER concur; Chief Judge COOKE taking no part.

WACHTLER, J.

The plaintiffs are the Town of Hardenburgh and various town officials, who sue in both their individual and official capacities. They commenced this declaratory judgment action on behalf of those property owners residing in the town who claim they would be entitled to a religious property tax exemption under section 436 of the Real Property Tax Law as that statute was worded prior to January 1, 1979...

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