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MESIVTA OHR TORAH LAKEWOOD v. TP. OF LAKEWOOD

24 N.J. Tax 314 (2008)

MESIVTA OHR TORAH LAKEWOOD, PLAINTIFF, v. TOWNSHIP OF LAKEWOOD, DEFENDANT.

Tax Court of New Jersey.

December 10, 2008.

Attorney(s) appearing for the Case

Paul Tannenbaum for plaintiff (Zipp & Tannenbaum, L.L.C., attorneys).

Michael J. Caccavelli and Robert E. Spiotti for defendant (DeCotiis, Fitzpatrick, Cole & Wider, LLP, attorneys).

DeALMEIDA, J.T.C.

This opinion follows the trial of the above-referenced matters challenging judgments of the Ocean County Board of Taxation denying tax exempt status for tax year 2007 to two residences claimed to be parsonages for plaintiffs officiating clergymen. For the reasons explained more fully below, judgments reversing the county board decisions and granting an exemption to both properties will be entered by the Tax Court Clerk.

I. Findings of...

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