Legal Opinion
Center for Molecular Medicine & Immunology v. Township of Belleville
New Jersey Tax Court
Decided December 14, 1998PublishedCited by 2 opinions
1Opinion of the Court
KAHN, J.T.C.
This is the court’s decision with respect to defendant municipality’s motion to dismiss Center for Molecular Medicine and Immunology’s (“taxpayers”) complaint, seeking real estate tax exemption for 1997. The subject property is located at 235 Franklin Avenue, Belleville, New Jersey, Essex County, also known as Block 540, Lot 1.01. The 1997 assessment appealed from is as follows:
Land $ 684,800
Improvements 3,547,100
Total $4,231,900
Taxpayer first filed an appeal to the Essex County Board of Taxation. The County Board dismissed the complaint for late filing pursuant to N.J.S.A.…
2Cases cited15 opinions
- F.M.C. Stores Co. v. Borough of Morris PlainsSupreme Court of New Jersey · 1985
- Galloway Township v. PetkevisNew Jersey Tax Court · 1980
- Mayfair Holding Corp. v. Township of North BergenNew Jersey Tax Court · 1982
- In Re Estate of PfizerSupreme Court of New Jersey · 1951
- Leake v. BullockNew Jersey Superior Court Appellate Division · 1969
10 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Center for Molecular Med. v. Tp. of BellevilleNew Jersey Superior Court Appellate Division · 2003
- Center for Molecular Medicine & Immunology v. Township of BellevilleNew Jersey Tax Court · 2001