In subsection (b)(5), L 1961, c 60, from which this section is derived, was approved by the governor May 17, 1961 and took effect January 1, 1962.

Church purposes: Under prior law, property held in trust for use and benefit of Roman Catholic Church did not come under any exemptions listed. 3 H. 320. Court discusses type of religious activity which qualifies for tax exemption under prior law. 6 H. 245.

What property of private schools exempt under prior law. 7 H. 627.

Cited: 13 H. 590, 619.