In the Matter of Juliet Colella, Respondents v. Board of Assessors of the County of Nassau, Appellants

Summary

The New York Court of Appeals reversed the Appellate Division and dismissed the petition, holding that the neighboring property owners lacked standing to challenge the Board of Assessors' grant of a religious‑use tax exemption to the Yun Lin Temple. The Court reasoned that the plaintiffs' alleged injury was not a special injury and did not fall within the zone of interest of the exemption statute.