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CITY OF VENTNOR CITY v. IFMS

15 N.J. Tax 160 (1994)

CITY OF VENTNOR CITY, A MUNICIPAL CORPORATION OF THE STATE OF NEW JERSEY, PLAINTIFF-RESPONDENT, v. INTERDENOMINATIONAL FOREIGN MISSIONARY SOCIETY OF NEW JERSEY, INC., A NON-PROFIT CORPORATION OF THE STATE OF NEW JERSEY, DEFENDANT-APPELLANT.

Superior Court of New Jersey, Appellate Division.

Decided November 29, 1994.

Attorney(s) appearing for the Case

Farley, Fredericks & Ferry, attorneys for appellant (Paul C. Merrill, of counsel and on the brief).

Wilson & Schwartz, attorneys for respondent (Hank Rovillard, of counsel and on the brief).

Before Judges VILLANUEVA and BRAITHWAITE.

PER CURIAM.

Appellant appeals from the Tax Court's denial of an exemption from municipal property taxes for four residential cottages in the summer resort of Ventnor which are used for "vacation residences for missionaries," rest and relaxation (R & R) for missionaries and to house retired missionaries. We affirm.

The facts are accurately stated in the reported decision issued by Judge Rimm on December 1, 1993. We merely summarize them. Defendant, Interdenominational...

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