ALBANY – The state Court of Appeals ruled Tuesday that two very different different organizations—a theater group and a pagan religious order—qualify for local tax exemptions under the same state law.

The court’s decisions in the two unrelated cases, Matter of Merry-Go-Round Playhouse v. Assessor of City of Auburn, 201, and Matter of Maetreum of Cybele v. McCoy, 202, came over the objections of local assessors and of statewide municipal associations, which contended that the groups are not entitled to tax relief under Real Property Tax Law §420-a.