Legal Opinion
Grace & Peace Fellowship Church, Inc. v. Cranford Township
New Jersey Tax Court
Decided June 10, 1982PublishedCited by 13 opinions
1Opinion of the Court
ANDREW, J. T. C.
This matter involves plaintiff’s claim for exemption from local property taxation for the tax year of 1980 pursuant to N.J.S.A. 54:4 — 3.6. For that year the assessor for defendant Cranford Township denied plaintiff’s application for exemption and assessed its property at $130,900 (land $52,400; improvements $78,500). Plaintiff appealed the denial of exemption to the Union County Board of Taxation which affirmed the assessment. Plaintiff now seeks review of that determination in this court.
The issue as framed by the parties is whether plaintiff’s building qualifies for…
2Cases cited17 opinions
- Princeton University Press v. Borough of PrincetonSupreme Court of New Jersey · 1961
- Cedars of Lebanon Hospital v. County of Los AngelesCalifornia Supreme Court · 1950
- Alexander v. New Jersey Power & Light Co.Supreme Court of New Jersey · 1956
- Boys' Club of Clifton, Inc. v. Township of JeffersonSupreme Court of New Jersey · 1977
- Board of National Missions of Presbyterian Church in the United States v. NeeldSupreme Court of New Jersey · 1952
12 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Roman Catholic Archdiocese of Newark v. City of East OrangeNew Jersey Superior Court Appellate Division · 2000
- Chester Borough v. World Challenge, Inc.New Jersey Tax Court · 1994
- Roman Catholic Archdiocese v. City of East OrangeNew Jersey Tax Court · 1998
- Paper Mill Playhouse v. Township of MillburnNew Jersey Tax Court · 1984
- Catholic Relief Services, U.S.C.C. v. South Brunswick TownshipNew Jersey Tax Court · 1987
8 more not listed; retrieve them via the Exa API.