CHRISTIAN MISSION v. PASSAIC

A-33 September Term 2019 083487.

233 A.3d 511 (2020)

243 N.J. 175

CHRISTIAN MISSION JOHN 3:16, Plaintiff-Appellant, v. PASSAIC CITY, Defendant-Respondent.

Supreme Court of New Jersey.

Decided July 15, 2020.


Attorney(s) appearing for the Case

Tova L. Lutz and Christopher John Stracco argued the cause for appellant (The Lutz Law Group and Day Pitney, attorneys; Tova L. Lutz , Christopher John Stracco , Sarah Sakson Langstedt , Parsippany, and Erin Hodgson , on the briefs).

Kenneth A. Porro argued the cause for respondent (Chasan Lamparello Mallon & Cappuzzo, attorneys; Kenneth A. Porro , of counsel and on the briefs, and Edna J. Jordan , Secaucus, on the briefs).

David R. Oakley submitted a brief on behalf of amici curiae the General Council of the Assemblies of God, the Union of Orthodox Jewish Congregations of America, the Jewish Coalition for Religious Liberty, the Church of Jesus Christ of Latter-day Saints, and the Sisters of Saint Francis of Perpetual Adoration Immaculate Heart of Mary Province (Anderl & Oakley, Sidley Austin, and Yale Law School Free Exercise Clinic, attorneys; David R. Oakley , Princeton, on the brief, and Erika L. Maley and Derek A. Webb , of the District of Columbia bar, admitted pro hac vice, and Gordon D. Todd , of the District of Columbia and Virginia bars, admitted pro hac vice, and Christopher S. Ross , of the District of Columbia, Ohio and New York bars, admitted pro hac vice, and Christopher C. Pagliarella , of the District of Columbia and New York bars, admitted pro hac vice, on the brief).

Mark Salah Morgan submitted a brief on behalf of amicus curiae Coptic Archdiocese of North America (Day Pitney, attorneys; Mark Salah Morgan and Michael L. Fialkoff , Parsippany, on the brief).


N.J.S.A. 54:4-3.6 exempts from taxation "all buildings actually used for" specific enumerated purposes, including "the work of associations and corporations organized exclusively for religious purposes," subject to certain restrictions. In this appeal...

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