The opinion of the Court was delivered by BAIME, J.A.D.
Bethany Baptist Church of Blackwood Terrace appeals from a judgment of the Tax Court upholding a determination of the Gloucester County Board of Taxation levying taxes on church property for the year 1984. The Tax Court's holding was predicated upon the fact that the property had been purchased by plaintiff after the October 1, 1983 assessment date, and prior to that time had been used for a nonexempt purpose...
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