Matter of Eternal Flame of Hope Ministries, Inc. v King, 16 NY3d 778 (2011)

2011 NY Slip Op 01322 [16 NY3d 778]
February 22, 2011
Court of Appeals

[*1]

In the Matter of Eternal Flame of Hope Ministries, Inc., Respondent,
v
Lori King, as Assessor of the Town of Highland, et al., Appellants.

Decided February 22, 2011

Matter of Eternal Flame of Hope Ministries, Inc. v King, 76 AD3d 775, affirmed.

{**16 NY3d at 779} OPINION OF THE COURT

Memorandum.

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

Because petitioner is a religious organization utilizing the subject property to [*2]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]).

Chief Judge Lippman and Judges Ciparick, Graffeo, Read, Smith, Pigott and Jones concur.{**16 NY3d at 780}

On review of submissions pursuant to section 500.11 of the Rules of the Court of Appeals (22 NYCRR 500.11), order affirmed, with costs, in a memorandum.