Legal Opinion
Community Access Unlimited Inc. v. City of Elizabeth
New Jersey Tax Court
Decided October 6, 2003PublishedCited by 5 opinions
1Opinion of the Court
BIANCO, J.T.C.
This is the court’s determination regarding the motion for Summary Judgment filed by plaintiff, Community Access Unlimited Inc. (formerly known as Association for Advancement of the Mentally Handicapped) (“CAU”), and the cross motion for Summary Judgment filed by defendant, City of Elizabeth (“Elizabeth”).
CAU is a Not-for-Profit Corporation established under Title 15 or 15A of the laws of New Jersey, and qualifies as a tax-exempt non-profit organization under § 501(c)(3) of the Internal Revenue Code.1 CAU seeks an exemption from local property taxation pursuant to N.J.S.A.…
2Cases cited28 opinions
- Brill v. Guardian Life Insurance Co. of AmericaSupreme Court of New Jersey · 1995
- Princeton University Press v. Borough of PrincetonSupreme Court of New Jersey · 1961
- Methodist Old Peoples Home v. KorzenIllinois Supreme Court · 1968
- Paper Mill Playhouse v. Millburn TownshipSupreme Court of New Jersey · 1984
- Matter of Adoption of a Child of Indian HeritageSupreme Court of New Jersey · 1988
23 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- International Schools Services, Inc. v. West Windsor TownshipSupreme Court of New Jersey · 2011
- Advance Housing, Inc. v. Township of TeaneckSupreme Court of New Jersey · 2013
- Advance Housing v. Tp. of TeaneckNew Jersey Superior Court Appellate Division · 2011
- Girls Friendly Society v. Cape May CityNew Jersey Tax Court · 2012
- International Schools Services, Inc. v. West Windsor TownshipSupreme Court of New Jersey · 2011