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ST. AGNES CHURCH v. DABY

148 A.D.2d 31 (1989)

In the Matter of St. Agnes Church, Appellant, v. Kimball W. Daby et al., Constituting The Board of Assessors of the Town of North Elba, et al., Respondents. (And Another Related Proceeding.)

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

June 29, 1989

Attorney(s) appearing for the Case

Tobin & Dempf (Charles J. Tobin, III, and Janet H. Bliss of counsel), and Briggs, Dwyer & Smith, P. C., for appellant.

James M. Brooks for respondents.

KANE, J. P., CASEY, MIKOLL and YESAWICH, JR., JJ., concur.

HARVEY, J.

Petitioner is the owner of real property consisting of a church, school, rectory and convent in the Village of Lake Placid, Town of North Elba, Essex County. The rectory is a three-story structure containing bedrooms, bathrooms, kitchens, dining rooms, offices and conference rooms. Since 1980 and until 1985 upon successive applications, the rectory had been exempt from taxation but not from special...

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