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ABUNDA LIFE CHURCH OF BODY, MIND & SPIRIT v. CITY OF ASBURY PARK

18 N.J. Tax 483 (1999)

ABUNDA LIFE CHURCH OF BODY, MIND & SPIRIT, PLAINTIFF-APPELLANT, v. CITY OF ASBURY PARK, DEFENDANT-RESPONDENT.

Superior Court of New Jersey, Appellate Division

Decided November 10, 1999

Attorney(s) appearing for the Case

Keith E. Paterson, for appellant.

Harry Haushalter, for respondent.

Before Judges PRESSLER, CIANCIA and ARNOLD.

PER CURIAM.

Plaintiff Abunda Life Church of Body, Mind & Spirit appeals from a Tax Court judgment dismissing its complaint wherein it had sought local property tax exemption for the 1994 tax year pursuant to the provisions of N.J.S.A. 54:4-3.6. The claimed exemption was denied upon the findings that the property was not actually and exclusively used for religious purposes, plaintiff had failed to demonstrate it operated on a nonprofit basis, and its use...

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