Legal Opinion
Beth Israel Cemetery Ass'n v. Township of Woodbridge
New Jersey Tax Court
Decided June 26, 1980PublishedCited by 4 opinions
1Opinion of the Court
ANDREW, J. T. C.
Plaintiff, a nonprofit cemetery association, seeks exemption from local property taxation for the tax years of 1975 and 1976. The assessor for the defendant taxing district denied the exemption due to the plaintiff’s alleged failure to comply with the statutory requisites for the exemption of land owned by the plaintiff pursuant to N.J.S.A. 8A:5-10.
The vacant land, consisting of approximately 19.5 acres, is identified as Block 309, Lot ID on the Woodbridge Township tax maps for 1975 and as Blocks 295-298, Lot ID for 1976. The tax map designation changed but the land in…
2Cases cited4 opinions
- Jamouneau v. Division of Tax AppealsSupreme Court of New Jersey · 1949
- Township of Teaneck v. Lutheran Bible InstituteSupreme Court of New Jersey · 1955
- Locustwood Cem. Ass'n v. Cherry Hill Tp.New Jersey Superior Court Appellate Division · 1975
- Morland Mtge. Co. v. Mt. Lebanon Cemetery Assn.New Jersey Court of Chancery · 1947
3Cited by4 opinions
- Centex Homes of New Jersey, Inc. v. Manalapan TownshipNew Jersey Superior Court Appellate Division · 1982
- Borough of Rumson v. HaranNew Jersey Tax Court · 1981
- N.Y. Susquehanna & Western Railway Corp. v. Township of HardystonNew Jersey Tax Court · 1987
- City of Jersey City v. Roman Catholic DioceseNew Jersey Tax Court · 1982