COLELLA v. BD. OF ASSESSORS


95 N.Y.2d 401 (2000)

741 N.E.2d 113

718 N.Y.S.2d 268

In the Matter of JULIET COLELLA et al., Respondents, v. BOARD OF ASSESSORS OF THE COUNTY OF NASSAU et al., Appellants.

Court of Appeals of the State of New York.

Decided November 30, 2000.


Attorney(s) appearing for the Case

Alfred F. Samenga, County Attorney of Nassau County, Mineola (Gerald R. Podlesak of counsel), for Board of Assessors of the County of Nassau, appellant.

Rivkin, Radler & Kremer, L. L. P., Uniondale (Evan H. Krinick, Erica B. Garay and Cheryl F. Korman of counsel), for Yun Lin Temple, appellant.

Hamburger, Maxon & Yaffe, L. L. P., Melville (Richard Hamburger, Lane T. Maxson and David N. Yaffe of counsel), for respondents.

Cohen Swados Wright Hanifin Bradford & Brett, L. L. P., Buffalo (Ian A. Bradford, Robert W. Patterson and Larry Kerman of counsel), for Town Board of the Town of Aurora and others, amici curiae.

Cadwalader, Wickersham & Taft, New York City (Peter G. Bergmann and Brian T. McGovern of counsel), for New York Association of Homes and Services for the Aging, Inc., amicus curiae.

Farrell Fritz, P. C., Uniondale (John M. Armentano and Colleen C. McMahon of counsel), for Incorporated Village of Old Westbury, amicus curiae.

Eliot Spitzer, Attorney General, Albany (Andrew D. Bing, Preeta D. Bansal and Daniel Smirlock of counsel), for Attorney General of the State of New York, amicus curiae.

Chief Judge KAYE and Judges SMITH, CIPARICK, WESLEY and ROSENBLATT concur.


OPINION OF THE COURT

LEVINE, J.

Petitioners brought this CPLR article 78 proceeding against the Nassau County Board of Assessors challenging the Board's grant and renewal of a real property tax exemption under RPTL 420-a (for "property [used] exclusively for religious * * * purposes" [subd (1) (a)]), with respect to the land and building owned and occupied by appellant Yun Lin Temple in the Village of Old...

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