MATTER OF CONGREGATION BETH DAVID v. ASSESSOR OF THE TOWN OF RAMAPO


96 A.D.2d 1099 (1983)

In the Matter of Congregation Beth David, Respondent, v. Assessor of the Town of Ramapo et al., Appellants

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

September 26, 1983


Order affirmed, with costs.

The Supreme Court held that the premises in question is entitled to a tax exemption pursuant to section 462 of the Real Property Tax Law. Although petitioner did not qualify for an exemption under that section, it did qualify for an exemption under former section 421 (subd 1, par [a]), now renumbered section 420-a of the Real Property Tax Law, since the property in question is owned by a religious corporation and is used exclusively for...

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