Eternal Flame of Hope Ministries, Inc. v. King

New York Court of Appeals
Eternal Flame of Hope Ministries, Inc. v. King, 16 N.Y.3d 778 (N.Y. 2011)
944 N.E.2d 1142

Eternal Flame of Hope Ministries, Inc. v. King

Opinion of the Court

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 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.

*780On 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.

Reference

Full Case Name
In the Matter of Eternal Flame of Hope Ministries, Inc. v. Lori King, as Assessor of the Town of Highland
Cited By
20 cases
Status
Published