New York Court of Appeals
In the Matter of James Dudley v. Robert Kerwick, as Assessor of the Town of Hardenburgh, (Proceeding No. 1.) In the…
April 30, 198152 N.Y.2d 542
Summary
The Court reversed the Appellate Division and remanded for further proceedings, holding that an article 78 proceeding is the proper remedy to challenge wholesale religious tax exemptions and that the 30‑day statute of limitations in article 7 does not bar such actions. It also required that exempted property owners be joined as parties. Justice Gabrielli dissented, arguing that the Van Deventer precedent should not be overruled.