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IN THE MATTER OF ETERNAL FLAME OF HOPE MINISTRIES, INC. v. KING

No. 90 SSM 63

16 N.Y.3d 778 (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.

Court of Appeals of New York.

Decided February 22, 2011.

Attorney(s) appearing for the Case

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.

Chief Judge LIPPMAN and Judges CIPARICK, GRAFFEO, READ, SMITH, PIGOTT and JONES concur.

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...

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