Title
AN ORDINANCE AUTHORIZING THE CANCELLATION OF TAXES, INTEREST, AND PENALTIES FOR FIVE MONTHS OF THE YEAR 2014, TWELVE MONTHS OF 2015, AND THREE MONTHS OF 2016, ON PROPERTY OWNED BY QUEEN OF THE ANGELS ROMAN CATHOLIC CHURCH, LOCATED AT 32-36 IRVINE TURNER BOULEVARD AND 38-40 IRVINE TURNER BOULEVARD, BLOCK 2520 LOTS 14 AND 16, AND 20-32 LIVINGSTON STREET, BLOCK 2520, LOT 48.
body
WHEREAS, Queen of the Angels Roman Catholic Church is an arm of the Roman Catholic Archdiocese of Newark, which is a New Jersey Corporation duly organized as a not-for profit religious organization; and
WHEREAS, Queen of the Angels Roman Catholic Church (the "taxpayer") is the owner of property located at 32-36 Irvine Turner Boulevard and 38-40 Irvine Turner Boulevard, being Block 2520, Lots 14 and 16, as well as 20-32 Livingston Street, being block 2520, Lot 48; and
WHEREAS, Queen of the Angels Roman Catholic Church has utilized said property for church and religious purposes for many years, as part of a larger compound that includes several other contiguous parcels, and has therefore enjoyed a property tax exemption; and
WHEREAS, as of Tax Year 2014, 2015 and 2016, the property's tax exemption was canceled when it was learned that the property ceased to be utilized for regular religious services; and
WHEREAS, among the properties owned by the taxpayer, the specific parcels cited herein continued to be used in support of its overall religious mission, in a manner that permits it to continue to qualify for exemption pursuant to N.J.S.A 54:4-3.6 and related case law; and
WHEREAS, pursuant to N.J.S.A. 54:4-3.6c, a showing of good cause has been made as to why timely tax appeals against the Omitted and Added Assessments, and the 2016 assessments of the property were not filed; namely, that the property owners were not provided notice of the assessments, because the notice was mailed to an undeliverable address, consist...
Click here for full text