Legal Opinion
Trenton Church of Christ v. City of Trenton
New Jersey Tax Court
Decided August 26, 1981PublishedCited by 6 opinions
1Opinion of the Court
LARIO, J. T. C.
This is an appeal from a determination of the Mercer County Board of Taxation affirming Trenton’s denial of tax exempt status for the tax year 1979 for premises known as Block 55, Lot 163H, owned by Trenton Church of Christ.
Plaintiff claims it is entitled to an exemption for the property in question under the provisions of N.J.S.A. 54:4-3.6 in that (1) it is a building used for religious purposes and/or (2) a building occupied as a parsonage as provided in the statute.
*269Neither ownership as of the date of the assessment nor the amount of the assessment is in dispute. The sole…
2Cases cited5 opinions
- Boys' Club of Clifton, Inc. v. Township of JeffersonSupreme Court of New Jersey · 1977
- Township of Teaneck v. Lutheran Bible InstituteSupreme Court of New Jersey · 1955
- ST. MATTHEW'S, ETC. v. Div. of Tax AppealsNew Jersey Superior Court Appellate Division · 1952
- Mordecia F. Ham Evangelistic Ass'n v. MatthewsCourt of Appeals of Kentucky (pre-1976) · 1945
- Bor. Cresskill v. Nor. Val. Evan. ChurchNew Jersey Superior Court Appellate Division · 1973
3Cited by6 opinions
- Roman Catholic Archdiocese v. City of East OrangeNew Jersey Tax Court · 1998
- City of Camden v. Camden Masonic Ass'nNew Jersey Tax Court · 1987
- GOODWILL HOME v. Garwood BoroughNew Jersey Superior Court Appellate Division · 1995
- City of Long Branch v. Ohel Yaacob CongregationNew Jersey Tax Court · 2003
- Shrine of Our Lady of Fatima v. Mantua TownshipNew Jersey Tax Court · 1992
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