Legal Opinion
Catholic Community Services v. City of Newark
New Jersey Tax Court
Decided September 14, 2004PublishedCited by 1 opinion
1Opinion of the Court
HAYSER, J.T.C.
In plaintiffs motion for summary judgment, the court is called upon to revisit the statutory exemption from taxation under N.J.S.A. 54:4-3.6, following the court’s decision in Roman Catholic Archdiocese of Newark v. City of East Orange, 17 N.J.Tax 298 (Tax 1998), aff'd, 18 N.J.Tax 649 (App.Div.2000), and in light of the subsequent amendment of the statutory provision.
Essential facts are not in dispute. For the tax years in question, i.e. 2001, 2002 and 2003, the plaintiff owned certain real property denoted as Block 25, Lots 1C3A and 1C3AX of the City of Newark Tax Map. The…
2Cases cited25 opinions
- Brill v. Guardian Life Insurance Co. of AmericaSupreme Court of New Jersey · 1995
- Gemsco, Inc. v. WallingSupreme Court of the United States · 1945
- United States v. New MexicoSupreme Court of the United States · 1982
- Guiseppi v. WallingCourt of Appeals for the Second Circuit · 1944
- United States v. County of FresnoSupreme Court of the United States · 1977
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3Cited by1 opinion
- Catholic Community Services, Inc. v. City of NewarkNew Jersey Superior Court Appellate Division · 2006