In the Matter of Eternal Flame of Hope Ministries, Inc. v. Lori King, as Assessor of the Town of Highland
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================================================================= This memorandum is uncorrected and subject to revision before publication in the New York Reports. ----------------------------------------------------------------No. 90 SSM 63 In the Matter of Eternal Flame of Hope Ministries, Inc., Respondent, v. Lori King, as Assessor of the Town of Highland, et al., Appellants. Submitted by Michael Davidoff, for appellants. Submitted by Terry S. Forman, for respondent. MEMORANDUM: The order of the Appellate Division should be affirmed with costs. Because petitioner is a religious organization - 1 - - 2 - SSM 63 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-ReArmament, 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. Decided February 22, 2011 - 2 -
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