Legal Opinion
Pompton Lakes Senior Citizens Housing Corp. v. Borough of Pompton Lakes
New Jersey Tax Court
Decided February 25, 1997PublishedCited by 3 opinions
1Opinion of the Court
OPINION
KUSKIN, J.T.C.
I
In this 1995 local property tax appeal, the plaintiff Pompton Lakes Senior Citizens Housing Corp. (“Housing Corp.”) seeks an exemption from taxation, under the “charitable purposes” provisions of N.J.S.A. 54:4-3.6, for a residence occupied by the superintendent of a senior citizens housing complex (“Housing Complex”). The residence and Housing Complex are both owned by the plaintiff, but are located on separate, adjoining tax lots. The Housing Complex enjoys an exemption from local property taxation pursuant to N.J.S.A. 55:14J-301 and N.J.S.A. 55:16-18, and, in…
2Cases cited18 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
- Paper Mill Playhouse v. Millburn TownshipSupreme Court of New Jersey · 1984
- The Presbyterian Homes v. Division of Tax AppealsSupreme Court of New Jersey · 1970
- New Jersey Transit Corp. v. Borough of SomervilleSupreme Court of New Jersey · 1995
13 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Meadowlands Basketball Assoc. v. Director, Div. of TaxationNew Jersey Superior Court Appellate Division · 2001
- Essex Properties Urban Renewal Associates, Inc. v. City of NewarkNew Jersey Tax Court · 2002
- Township of Holmdel v. New Jersey Highway AuthorityNew Jersey Tax Court · 2005