Legal Opinion
The Presbyterian Homes v. Division of Tax Appeals
Supreme Court of New Jersey
Decided January 21, 1970PublishedCited by 66 opinions
1Opinion of the Court
The opinion of the court was delivered by
Schettino, J.
The issue before us is whether Meadow Lakes Village, a retirement community owned and operated by petitioner, The Presbyterian Homes of the Synod of New Jersey, is tax exempt within the meaning of N. J. S. A. 54:A-3.6, which provides in pertinent part:
The following property shall be exempt from taxation under this chapter: * * * all buildings actually and exclusively used in the work of associations and corporations organized exclusively for the moral and mental improvement of men, women and children, or for religious, charitable or…
2Cases cited18 opinions
- Methodist Old Peoples Home v. KorzenIllinois Supreme Court · 1968
- Hilltop Village, Inc. v. Kerrville Independent School DistrictTexas Supreme Court · 1968
- Coyne Electrical School v. PaschenIllinois Supreme Court · 1957
- Presbyterian Homes Tax Exemption CaseSupreme Court of Pennsylvania · 1968
- Fredericka Home for the Aged v. County of San DiegoCalifornia Supreme Court · 1950
13 more not listed; retrieve them via the Exa API.
3Cited by66 opinions
- Onderdonk v. Presbyterian Homes of NJSupreme Court of New Jersey · 1981
- Parker v. St. Stephen's Urban Dev.New Jersey Superior Court Appellate Division · 1990
- City of Long Branch v. Monmouth Medical CenterNew Jersey Superior Court Appellate Division · 1976
- LUTHERAN HOME, INC. v. Board of County CommissionersSupreme Court of Kansas · 1973
- Retirement Homes of the Detroit Annual Conference of the United Methodist Church, Inc v. Sylvan TownshipMichigan Supreme Court · 1982
61 more not listed; retrieve them via the Exa API.