Legal Opinion
Appeal of City of East Orange v. Church of Our Lady of the Most Blessed Sacrament
New Jersey Tax Court
Decided November 12, 1946PublishedCited by 7 opinions
1Opinion of the Court
Conklin, Commissioner.
The City of East Orange seeks to restore an assessment for the year 1944 on certain property of the respondent. Originally, this property was assessed by the city as a “parsonage” nnder the provisions of R. S. 54:4-3.6; N. J. S. A. 54:4-3.6. On an appeal by the taxpayer to 'the Essex County Board it was held that the property should be fully exempt as the ifbuilding is substantially exclusively used for the religious and educational needs of the church in its religious and educational work.” The city offered proof of value of the building at $17,000, and asks the…
2Cited by7 opinions
- ST. MATTHEW'S, ETC. v. Div. of Tax AppealsNew Jersey Superior Court Appellate Division · 1952
- In Re Mutual Benefit Life Ins. Co.New Jersey Superior Court Appellate Division · 1955
- Roman Catholic Archdiocese of Newark v. City of East OrangeNew Jersey Superior Court Appellate Division · 2000
- Borough of Hasbrouck Hts. v. Div. of Tax AppealsNew Jersey Superior Court Appellate Division · 1959
- Roman Catholic Archdiocese v. City of East OrangeNew Jersey Tax Court · 1998
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