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In the Matter of Eternal Flame of Hope Ministries, Inc v. Lori King

New York Court of Appeals


February 22, 2011

IN THE MATTER OF ETERNAL FLAME OF HOPE MINISTRIES, INC., RESPONDENT,
v.
LORI KING, AS ASSESSOR OF THE TOWN OF HIGHLAND, ET AL., APPELLANTS.

This memorandum is uncorrected and subject to revision before publication in the New York Reports.

MEMORANDUM:

The order of the Appellate Division should be affirmed with costs.

Because petitioner is a religious organization utilizing the subject property to further the religious purposes for which it was organized, petitioner is entitled to a real property tax exemption for the property (see RPTL 420-a[1][a]). The Town has not demonstrated an existing zoning violation so as to bar the exemption (cf Matter of Oxford Group-Moral-Re-Armament, MRA, Inc. v Allen, 309 NY 744 [1955]). On review of submissions pursuant to section 500.11 of the Rules, order affirmed, with costs, in a memorandum. Chief Judge Lippman and Judges Ciparick, Graffeo, Read, Smith, Pigott and Jones concur.

20110222

© 1992-2011 VersusLaw Inc.



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