Legal Opinion
Borough of Hamburg v. Trustees of the Presbytery
New Jersey Tax Court
Decided February 11, 2015PublishedCited by 4 opinions
1Opinion of the Court
BIANCO, J.T.C.
This opinion constitutes the court’s decision after trial in the above-referenced matter. Plaintiff, the Borough of Hamburg (“the Borough”), appeals from the judgment of the Sussex County Board of Taxation (“the County Board”) granting property tax exemption to defendant, the Trustees of the Presbytery of Newton (“the Presbytery”) under the religious use provision of N.J.S.A. 54:4-3.6. The Presbytery is a tax-exempt religious organization formed under section 501(c)(3) of the Internal Revenue Code, and maintains a church building (“the Church”) and a Manse1 located at Block 22,…
2Cases cited18 opinions
- Paper Mill Playhouse v. Millburn TownshipSupreme Court of New Jersey · 1984
- 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
- Walter Reade, Inc. v. Township of DennisSupreme Court of New Jersey · 1962
- City of Long Branch v. Monmouth Medical CenterNew Jersey Superior Court Appellate Division · 1976
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3Cited by4 opinions
- AHS Hospital Corp. v. Town of MorristownNew Jersey Tax Court · 2015
- CHRISTIAN MISSION JOHN 316 VS. PASSAIC CITY (TAX COURT OF NEW JERSEY)New Jersey Superior Court Appellate Division · 2019
- Christian Mission John 316 v. Passaic City (083487) (Tax Court & Statewide)Supreme Court of New Jersey · 2020
- Fields v. Trustees of Princeton UniversityNew Jersey Tax Court · 2015