Legal Opinion
City of Long Branch v. Ohel Yaacob Congregation
New Jersey Tax Court
Decided January 21, 2003PublishedCited by 5 opinions
1Opinion of the Court
MENYUK, J.T.C.
Plaintiff City of Long Branch appeals a judgment of the Monmouth County Board of Taxation applicable to tax year 2001, which exempts property used to house visiting rabbis and other clergy and also to store books and furniture. Defendant Ohel Yaacob Congregation (the “Congregation”) claims that the property is entitled to exemption pursuant to N.J.S.A. 54:4-3.6 because it is a parsonage or, alternatively, because it is a building actually used in the work of an association or corporation organized exclusively for religious purposes.
The Congregation is a nonprofit religious…
2Cases cited35 opinions
- Busik v. LevineSupreme Court of New Jersey · 1973
- Princeton University Press v. Borough of PrincetonSupreme Court of New Jersey · 1961
- Allstate Insurance v. MalecSupreme Court of New Jersey · 1986
- City of Long Branch v. Monmouth Medical CenterNew Jersey Superior Court Appellate Division · 1976
- Monmouth Medical Center v. City of Long BranchSupreme Court of New Jersey · 1977
30 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Borough of Hamburg v. Trustees of the PresbyteryNew Jersey Tax Court · 2015
- Congregation Ahavath Torah v. Englewood CityNew Jersey Tax Court · 2004
- Mesivta Ohr Torah Lakewood v. Township of LakewoodNew Jersey Tax Court · 2008
- Temple Emanu-El v. Englewood CityNew Jersey Tax Court · 2004
- Christian Mission John 316 v. Passaic City (083487) (Tax Court & Statewide)Supreme Court of New Jersey · 2020