Legal Opinion
Chester Borough v. World Challenge, Inc.
New Jersey Tax Court
Decided April 6, 1994PublishedCited by 9 opinions
1Opinion of the Court
LASSER, P.J.T.C.
Plaintiff, Chester Borough, seeks review of a Morris County Board of Taxation judgment affirming local property tax exemption for 1992, as a parsonage, for a one-family house at 23 Ammerman Way, Block 4.04, Lot 15 in Chester Borough pursuant to N.J.S.A. 54:4-3.6.
The subject property is a 1.78-acre parcel on which a 4,180-square foot residence is constructed. The subject property was assessed for 1991 at:
Land $112,000
Improvements 277,100
Total $389,100
For 1992 the property was listed as exempt church property. The taxing district contested this exemption in an appeal to the…
2Cases cited31 opinions
- City of Cleburne v. Cleburne Living Center, Inc.Supreme Court of the United States · 1985
- Dandridge v. WilliamsSupreme Court of the United States · 1970
- San Antonio Independent School District v. RodriguezSupreme Court of the United States · 1973
- Plyler v. DoeSupreme Court of the United States · 1982
- Reed v. ReedSupreme Court of the United States · 1971
26 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Black Whale, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 1995
- Friends of Ahi Ezer Congregation, Inc. v. City of Long BranchNew Jersey Tax Court · 1997
- Borough of Hamburg v. Trustees of the PresbyteryNew Jersey Tax Court · 2015
- Strauss v. Township of HolmdelNew Jersey Superior Court Appellate Division · 1997
- Ehrlich v. Passaic CityNew Jersey Tax Court · 1995
4 more not listed; retrieve them via the Exa API.