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GREATER EMMANUEL APOST. FAITH, ETC. v. TOWN OF MONTCLAIR

4 N.J. Tax 618 (1982)

GREATER EMMANUEL APOSTOLIC FAITH TABERNACLES, PLAINTIFF, v. TOWN OF MONTCLAIR, DEFENDANT.

Tax Court of New Jersey.

September 24, 1982.

Attorney(s) appearing for the Case

John E. Garippa for plaintiff.

Joseph C. Dickson, Jr., for defendant.

CRABTREE, J.T.C.

This is a local property tax case wherein plaintiff seeks review of a judgment of the Essex County Board of Taxation upholding defendant's denial of exemption to plaintiff's property for tax year 1980.

At issue is plaintiff's entitlement to an exemption for the subject property as a parsonage within the meaning of N.J.S.A. 54:4-3.6, notwithstanding that a portion thereof was demised to a third party for nonexempt purposes.

Plaintiff...

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