New York Court of Appeals April 30, 1981 (State Board of Equalization & Assessment v. Kerwick)

OPINION OF THE COURT

Wachtler, J.

On these three appeals, which are considered together because of their common factual and legal background, we are once again, concerned with controversies arising out of the granting by the respondent tax assessor *568of exemptions from real property taxation to members of the Universal Life Church.