N.Y. Religious Corporations Law § 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.