Ordered that the order and judgment is affirmed, with costs.
The Supreme Court properly granted the respondent's motion to dismiss the petition. The petitioner does not have standing to challenge the constitutionality of the tax assessment on, and ultimate foreclosure of, real property owned by the First Church of Christ, Scientist, of Newburgh, New York, as he was not the record owner of the property subject to the tax assessment and failed to demonstrate that he...
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