Phillipsburg Riverview Organization, Inc. v. Town of Phillipsburg

The opinion of the court was delivered by

AXELRAD, P.J.A.D.

In this local property appeal, we consider whether the taxpayer, a not-for-profit corporation organized under the laws of New Jersey and granted § 501(c)(3) non-profit charitable status, that operates a community arts center, satisfied the third prong for an exemption under N.J.S.A. 54:4-3.6, i.e., that the operation and use of the property is not conducted for profit. The Tax Court found plaintiff did not carry its burden of proof, and we affirm.

I

Plaintiff Phillipsburg Riverview Organization, Inc. challenged the property tax…