City of Jersey City v. Roman Catholic Diocese

CRABTREE, J. T. C.

This is a local property tax case wherein plaintiff seeks review of judgments of the Hudson County Board of Taxation granting exemption to defendant’s property for the tax years 1979 and 1980.

The property in question, known and designated as Block 1639A, Lot 5C, consists of approximately 51 acres of unimproved land lying between State Routes 1 & 9 and the Hackensack River in plaintiff municipality. Directly across the highway is the Holy Name Cemetery, also owned by defendant, comprising *59565 acres. The burial space in that cemetery is nearly exhausted. Virtually all burial…