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Pastor, Church & Law

written by Richard R. Hammar, J.D., LL.M., CPA

Walz v. Tax Commission

Volume 4 . Chapter 12 . § 12-06

Walz v. Tax Commission31 § 12-06

The New York legislature enacted a property tax law that exempted real property owned by nonprofit corporations and associations that were organized exclusively for religious, charitable, benevolent, educational, scientific, or literary purposes. A taxpayer filed suit in the New York state courts to prevent the New York City Tax Commission from granting property tax exemptions to religious organizations for properties used solely for religious worship on the ground that such exemptions required the government to make "contributions" to religious organizations in violation of the principle of separation of church and state embodied in the First Amendment. The New York state courts upheld the constitutionality ...

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