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ROM. CATHOLIC ARCHDIOCESE v. CTIY OF EAST ORANGE

17 N.J. Tax 298 (1998)

ROMAN CATHOLIC ARCHDIOCESE OF NEWARK, PLAINTIFF, v. CITY OF EAST ORANGE, DEFENDANT.

Tax Court of New Jersey

May 27, 1998

Attorney(s) appearing for the Case

Janice Falivena, for plaintiff (William A. Cambria, attorney).

Edna Y. Baugh, for defendant (Medvin & Elberg, attorneys).

SMALL, J.T.C.

These six matters involve challenges to tax assessments against the former parish properties of Our Lady of the Most Blessed Sacrament and Our Lady of All Souls for the tax years 1994, 1995, and 1996. Plaintiff seeks exemptions pursuant to N.J.S.A. 54:4-3.6 for properties actually and exclusively used for religious worship or religious purposes.

The plaintiff, Roman Catholic Archdiocese of Newark ("Archdiocese"), is a religious corporation...

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