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TP. OF TEANECK v. LUTHERAN BIBLE INSTITUTE

34 N.J. Super. 418 (1955)

112 A.2d 745

TOWNSHIP OF TEANECK, PETITIONER-APPELLANT, v. LUTHERAN BIBLE INSTITUTE, DEFENDANT-RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided March 17, 1955.

Attorney(s) appearing for the Case

Mr. John J. Deeney argued the cause for petitioner-appellant.

Mr. James A. Major argued the cause for defendant-respondent.

Before Judges CLAPP, JAYNE and FRANCIS.

The opinion of the court was delivered by CLAPP, S.J.A.D.

The issue raised by this case is whether three buildings in Teaneck, N.J., owned by the Lutheran Bible Institute, are exempt from local taxation, because they are —

"buildings actually and exclusively used in the work of associations and corporations organized exclusively * * * for religious * * * purposes * * *." N.J.S.A. 54:4-3.6

The State Division of Tax Appeals held the buildings...

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