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MATTER OF NEW CREATION FELLOWSHIP OF BUFFALO v. BOARD OF ASSESSMENT REVIEW

289 A.D.2d 1067 (2001)

735 N.Y.S.2d 291

In the Matter of NEW CREATION FELLOWSHIP OF BUFFALO, Respondent, v. BOARD OF ASSESSMENT REVIEW et al., Appellants. (Appeal No. 1.)

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

Decided December 21, 2001.

Amended order unanimously affirmed without costs.

Memorandum:

Supreme Court properly granted the motion of petitioner seeking summary judgment and directing that respondents exempt petitioner from all ad valorem taxes for tax years 1998 and 1999 with respect to a parcel of vacant land purchased by petitioner. Petitioner is a religious corporation organized as a church under article 10 of the Religious Corporations...

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