New York Laws
Article 2 - General Provisions
14 - Judicial Investigation of Amount of Property of Religious Corporations.

§ 14. Judicial investigation of amount of property of religious
corporations. The supreme court at a special term, held in the judicial
district in which the principal place of worship or of holding corporate
meetings of a religious corporation is situated, may require such
corporation to make and file an inventory of its property, verified by
its trustees or a majority of them, on the written application of the
attorney-general, stating that, from his knowledge, or on information
and belief, the value of the property held by such corporation exceeds
the amount authorized by law. On presentation of such application, the
court shall order that a notice of at least eight days, together with a
copy of the application, be served upon the trustees of the corporation,
requiring them to show cause at a time and place therein specified why
they should not make and file such inventory and account. If, on the
hearing of such application, no good cause is shown to the contrary, the
court may make an order requiring such inventory or account to be filed,
and may also proceed to take and state the amount of property held by
the corporation, and may appoint a referee for that purpose; and when
such account is taken and stated, after hearing all the parties
appearing on the application, the court may enter an order determining
the amount of property so held by the corporation and its annual income,
from which order an appeal may be taken by any party aggrieved as from a
judgment of the supreme court in an action tried therein before a court
without a jury. No corporation shall be required to make and file more
than one inventory and account in any one year, or to make a second
account and inventory while proceedings are pending for the statement of
an account under this section.

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