MTR OF DUDLEY v. KERWICK


52 N.Y.2d 542 (1981)

In the Matter of James Dudley, Appellant, v. Robert Kerwick, as Assessor of the Town of Hardenburgh, et al., Respondents. (Proceeding No. 1.) In the Matter of the State of New York, Appellant, v. Robert Kerwick, as Assessor of the Town of Hardenburgh, et al., Respondents. (Proceeding No. 2.)

Court of Appeals of the State of New York.

Decided April 30, 1981.


Attorney(s) appearing for the Case

Peter H. Bouman and George L. Ingalls for appellant in the first above-entitled proceeding.

Robert Abrams, Attorney-General (Shirley Adelson Siegel and George M. Thorpe of counsel), for appellant in the second above-entitled proceeding.

Stephen L. Oppenheim for respondents.

Judges JASEN, JONES, FUCHSBERG and MEYER concur with Judge WACHTLER; Judge GABRIELLI dissents and votes to affirm in a seprate opinion; Chief Judge COOKE taking no part.


WACHTLER, J.

The main issue on this appeal is whether individual taxpayers may, by way of an article 78 proceeding, challenge wholesale religious exemptions from taxation granted to other property owners. The Appellate Division held that in this situation the exclusive procedure for the challenge was article 7 of the Real Property Tax Law.

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