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HOLY TRINITY CHURCH v. O'SHEA

186 Misc.2d 880 (2001)

720 N.Y.S.2d 904

In the Matter of HOLY TRINITY ORTHODOX CHURCH OF EAST MEADOW, Also Known as HOLY TRINITY ORTHODOX CATHOLIC CHURCH, Petitioner, v. CHARLES O'SHEA, as Chairman of the Board of Assessors of the County of Nassau, et al., Respondents.

Supreme Court, Nassau County.

January 11, 2001.

Attorney(s) appearing for the Case

William A. Gomes, Garden City, for petitioner.

Alfred F. Samenga, County Attorney of Nassau County, Mineola (Kathleen Forman of counsel), for respondents.

OPINION OF THE COURT

ALLAN L. WINICK, J.

The petitioner, a recognized religious corporation, for the year 2000 applied for tax exemption of its real property in East Meadow, New York. As it had done in years past, it filed two applications, one under section 420-a of the Real Property Tax Law covering the church building itself and the school, and one under section 462 of the same law covering the parsonage...

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