Legal Opinion
City of Long Branch v. Ohel Yaacob Congregation
New Jersey Superior Court Appellate Division
Decided December 15, 2003PublishedCited by 3 opinions
1Per curiam
Plaintiff, City of Long Branch, appeals from a judgment of the Tax Court entered on January 24, 2003, determining that the subject property qualified for tax exemption for the tax year 2001, pursuant to N.J.S.A. 54:4r-3.6. On appeal, the City raises the following points:
Point I — The use exemption under N.J.S.A. 54:4-3.6 does not apply to part time use of a premises for religious purposes.
Point 77 — The Tax Court erred in holding that a residential property not actually utilized for religious purposes on a full time basis may be tax exempt.
Point 777 — The Tax Court’s holding improperly…
2Cases cited5 opinions
- Rova Farms Resort, Inc. v. Investors Insurance Co. of AmericaSupreme Court of New Jersey · 1974
- 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
- Friends of Ahi Ezer Congregation, Inc. v. City of Long BranchNew Jersey Tax Court · 1997
- St. Ann's Catholic Church v. Borough of HamptonNew Jersey Tax Court · 1994
3Cited by3 opinions
- 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