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
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.
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