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SHRINE OF OUR LADY OF FATIMA v. MANTUA TP.

12 N.J. Tax 392 (1992)

SHRINE OF OUR LADY OF FATIMA, PLAINTIFF, v. MANTUA TOWNSHIP, DEFENDANT.

Tax Court of New Jersey.

April 22, 1992.

Attorney(s) appearing for the Case

Joseph C. Honer, Jr. for plaintiff (Hamilton & Honer, attorneys).

David W. Morgan for defendant (Holston, MacDonald & Morgan, attorneys).

LARIO, J.T.C.

Plaintiff appeals from a judgment of the Gloucester County Board of Taxation denying a 1990 real estate tax exemption on its premises located at RD # 2, 13B Barnsboro-Sewell Road, Sewell, New Jersey and identified on the tax map of Mantua Township as Block 155, Lots 11 and 12.

Plaintiff's claim for tax exemption was based first, upon its allegation that the property is exclusively used for religious purposes; second, it is occupied as a parsonage...

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