Mt. Olivet Baptist Church v. City of Newark
This text of 18 A.2d 581 (Mt. Olivet Baptist Church v. City of Newark) is published on Counsel Stack Legal Research, covering New Jersey Tax Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
Petitioner is the owner of vacant lots, upon which it conducts open air religious services. It seeks exemption for the property under R. S. 54:4-3.6, for the year 1939, as used for religious purposes. The statute, however, exempts .only buildings used for such- purposes,'together with the tract of land upon which same may be erected, to the extent of five acres. It does not exempt land without buildings. Anchor Lodge, No. 218, I. O. O. F., v. Borough of Atlantic Highlands, New Jersey Tax Reports, 1912-1934, p. 33; First M. E. Church of Red Bank v. Borough of Red Bank, Id., p. 742. The application for exemption must therefore be denied.
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Cite This Page — Counsel Stack
18 A.2d 581, 1941 N.J. Misc. LEXIS 29, 19 N.J. Misc. 232, Counsel Stack Legal Research, https://law.counselstack.com/opinion/mt-olivet-baptist-church-v-city-of-newark-njtaxct-1941.