| Matter of Eternal Flame of Hope Ministries, Inc. v King |
| 2011 NY Slip Op 01322 [16 NY3d 778] |
| February 22, 2011 |
| Court of Appeals |
| Published by New York State Law Reporting Bureau pursuant to Judiciary Law § 431. |
| As corrected through Wednesday, April 13, 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. |
Decided February 22, 2011
Matter of Eternal Flame of Hope Ministries, Inc. v King, 76 AD3d 775, affirmed.
APPEARANCES OF COUNSEL
Drew, Davidoff & Edwards Law Offices, LLP, Monticello (Michael Davidoff of counsel), for appellants.
Kalter, Kaplan, Zeigler & Forman, Woodbourne (Terry S. Forman of counsel), for respondent.
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.