Stoddard v. Rutgers

MENYUK, J.T.C.

Defendants Rutgers, the State University of New Jersey, and the Trastees of Rutgers College (collectively, “Rutgers”) have moved to dismiss the complaint for failure to state a claim upon which relief can be granted pursuant to R. 4:6-2. Defendant Township of Piseataway (“Township”) joins in the motion. For the reasons that follow, I conclude that Rutgers’ motion should be granted.

The complaint seeks to invalidate for tax year 2008 the exemption from local propei’ty taxation that has been granted to several apartment buildings owned by Rutgers and devoted to housing Rutgers’…