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DEAL YESHIVA, INC. v. DEAL BOROUGH

16 N.J. Tax 599 (1997)

DEAL YESHIVA, INC., PLAINTIFF, v. DEAL BOROUGH, DEFENDANT.

Tax Court of New Jersey

August 20, 1997

Attorney(s) appearing for the Case

Mitchell J. Ansell for plaintiff (Ansell, Zaro, Bennett & Grimm, attorneys).

Richard W. Wight for defendant (Lautman, Henderson & Wight, attorneys).

AXELRAD, J.T.C.

Plaintiff, Deal Yeshiva, Inc., a New Jersey religious corporation, owns two residential properties in Ocean Township and two in the Borough of Deal (the "subject properties") which are used as parsonages for the officiating clergymen of its synagogue located in Deal. For the tax year 1995 plaintiff applied to the respective municipalities for exemptions under N.J.S.A. 54:4-3.6 for all four properties and received exemptions on the Ocean Township...

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