IN THE MATTER OF BETHELITE COMMUNITY CHURCH v. DEPARTMENT OF ENVIRONMENTAL PROTECTION OF THE CITY OF NEW YORK


27 A.D.3d 256 (2006)

810 N.Y.S.2d 474

In the Matter of BETHELITE COMMUNITY CHURCH, GREAT TOMORROWS ELEMENTARY SCHOOL, Respondent, v. DEPARTMENT OF ENVIRONMENTAL PROTECTION OF THE CITY OF NEW YORK et al., Appellant.

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

March 9, 2006.


Petitioner is entitled to an exemption from the payment of water and sewer charges pursuant to statute. Although the statute provides that the premises must be used "exclusively" for religious or educational purposes to qualify for the exemption and there are residences within petitioner's church, those residences are for the church administrator and a teacher employed by the church's school and thus are incidental to the main and exempt uses and purposes of the property...

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