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ST. MATTHEW'S, ETC. v. DIV. OF TAX APPEALS

18 N.J. Super. 552 (1952)

87 A.2d 732

ST. MATTHEW'S LUTHERAN CHURCH FOR THE DEAF, APPELLANT, v. DIVISION OF TAX APPEALS, STATE OF NEW JERSEY AND TOWN OF NUTLEY, RESPONDENTS.

Superior Court of New Jersey, Appellate Division.

Decided April 3, 1952.

Attorney(s) appearing for the Case

Mr. James H. McLeod argued the cause for the appellant.

Mr. William F. Gorman argued the cause for the respondents.

Before Judges EASTWOOD, BIGELOW and FRANCIS.

The opinion of the court was delivered by FRANCIS, J.C.C.

St. Matthew's Lutheran Church for the Deaf appeals from the determination of the Division of Tax Appeals that certain premises owned by it are not entitled to a tax exemption under R.S. 54:4-3.6, as amended.

This statute provides so far as is pertinent, as follows:

"The following property shall be exempt from taxation under this chapter:

* * * The building actually occupied as...

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