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NEWARK v. BLOCK 322, LOTS 38 AND 40

17 N.J. Tax 103 (1997)

CITY OF NEWARK, PLAINTIFF, v. BLOCK 322, LOTS 38 AND 40; 355-357 AND 359 14TH AVENUE ASSESSED TO: APOSTOLIC CHURCH OF DELIVERANCE, DEFENDANT.

Tax Court of New Jersey

December 1, 1997.

Attorney(s) appearing for the Case

Melvin Simon, for plaintiff (Michelle Hollar-Gregory, Corporation Counsel, attorney).

William L. Nash, II, for defendant (The Nash Law Firm, attorneys).

SMALL, J.T.C.

By opinion dated June 7, 1997, the Superior Court, Appellate Division, remanded this matter to the Tax Court with the following instructions:

Therefore, we remand this matter to the Tax Court for a plenary trial to determine the Church's eligibility for a tax exemption. If the Church is found eligible, the Tax Court shall determine the appropriate tax years when the exemption applied. If the Tax Court orders tax exempt status to the Church that...

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