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EMANUEL MISSIONARY BAPTIST CHURCH v. CITY OF NEWARK

1 N.J. Tax 264 (1980)

EMANUEL MISSIONARY BAPTIST CHURCH, PLAINTIFF, v. CITY OF NEWARK, DEFENDANT.

Tax Court of New Jersey.

April 2, 1980.

Attorney(s) appearing for the Case

Harvey L. Weiss for plaintiff (Stern & Weiss, attorneys).

Melvin Simon, Assistant Corporation Counsel, for defendant.

CRABTREE, J.T.C.

Plaintiff appeals from a denial of its claim for exemption pursuant to N.J.S.A. 54:4-3.61 with respect to its property located at 228-238 Chancellor Avenue, Newark, New Jersey, and known and designated as Block 3706, Lot 19, on the Newark tax map. In issue are the last two months of 1974 and the entire tax year 1975. Defendant granted plaintiff's exemption claim for 1976.

At the pretrial conference, the...

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