Until the 1979-1980 taxable year, petitioner enjoyed a religious tax exemption, under subdivision 1 of section 421 of the Real Property Tax Law, on its 56 acres of land located in the respondents' town and school district. For that taxable year, and for the year following (1980-1981), this exemption was eliminated by resolutions passed on April 3, 1979 by respondents. Petitioner's real property was returned to the tax rolls upon the grounds that petitioner (1) is not organized...
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