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IN THE MATTER OF CONGREGATION MACHNE CHAIM, INC. v. KWAK

3 A.D.3d 708 (2004)

770 N.Y.S.2d 770

In the Matter of CONGREGATION MACHNE CHAIM, INC., Respondent, v. MINKE M. KWAK, as Assessor of the Town of Lumberland, et al., Appellants, and COUNTY OF SULLIVAN et al., Respondents.

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

January 15, 2004.

Peters, J.

Petitioner, a religious corporation exempt from federal income taxation, operates a Yeshiva summer camp for the study of the principles and doctrines of Judaism on property it owns in the Town of Lumberland, Sullivan County. For assessment years 1998 through 2001, the property was exempt from real property taxation pursuant to RPTL 420-a (1) (a). In 2002, petitioner applied for a renewal of its tax exemption on a form prescribed by the State Board of Real...

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