New Jersey Tax Court February 11, 2015 (Borough of Hamburg v. Trustees of the Presbytery)

BIANCO, J.T.C.

This opinion constitutes the court’s decision after trial in the above-referenced matter. Plaintiff, the Borough of Hamburg (“the Borough”), appeals from the judgment of the Sussex County Board of Taxation (“the County Board”) granting property tax exemption to defendant, the Trustees of the Presbytery of Newton (“the Presbytery”) under the religious use provision of N.J.S.A.