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TRENTON CHURCH OF CHRIST v. CITY OF TRENTON

3 N.J. Tax 267 (1981)

TRENTON CHURCH OF CHRIST, PLAINTIFF, v. CITY OF TRENTON, DEFENDANT.

Tax Court of New Jersey.

August 26, 1981.

Attorney(s) appearing for the Case

James J. Maguire, Jr. for plaintiff.

Robert A. Gladstone for defendant.

LARIO, J.T.C.

This is an appeal from a determination of the Mercer County Board of Taxation affirming Trenton's denial of tax exempt status for the tax year 1979 for premises known as Block 55, Lot 163H, owned by Trenton Church of Christ.

Plaintiff claims it is entitled to an exemption for the property in question under the provisions of N.J.S.A. 54:4-3.6 in that (1) it is a building used for religious purposes and/or (2) a building occupied as a parsonage...

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