Legal Opinion
Center for Molecular Medicine & Immunology v. Township of Belleville
New Jersey Superior Court Appellate Division
Decided July 5, 2000PublishedCited by 4 opinions
1Per curiam
Plaintiff Center for Molecular Medicine and Immunology (CMMI) appeals from a judgment of the Tax Court dismissing its complaint against the Township of Belleville for failure to file its appeal seeking tax exemption for the 1997 tax year within the time limitation prescribed by N.J.S.A. 54:3-21. We reverse and remand for'further proceedings.
CMMI is a non-profit entity devoted to research in the detection, diagnosis and treatment of cancer. It is exempt from federal taxation under I.R.C. § 501—(C)(3). The subject property is located at 235 Franklin Avenue and designated on the Belleville tax…
2Cases cited9 opinions
- Brill v. Guardian Life Insurance Co. of AmericaSupreme Court of New Jersey · 1995
- Doe v. PoritzSupreme Court of New Jersey · 1995
- Clairol, Inc. v. KingsleyNew Jersey Superior Court Appellate Division · 1970
- Clairol, Inc. v. KingsleySupreme Court of New Jersey · 1970
- In re the Registrant, C.A.Supreme Court of New Jersey · 1996
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3Cited by4 opinions
- Center for Molecular Med. v. Tp. of BellevilleNew Jersey Superior Court Appellate Division · 2003
- Center for Molecular Medicine & Immunology v. Township of BellevilleNew Jersey Tax Court · 2001
- Southway, Peter & Lena v. Wyckoff TownshipNew Jersey Tax Court · 2002
- Bonda v. Director, Division of TaxationNew Jersey Tax Court · 2004