Legal Opinion
18 Washington Place Associates v. City of Newark
New Jersey Tax Court
Decided December 29, 1986PublishedCited by 12 opinions
1Opinion of the Court
CRABTREE, J.T.C.
Defendant moves to dismiss plaintiff’s complaint for lack of jurisdiction. The facts essential to a disposition of the motion are not in dispute.
The real property which forms the subject matter of the litigation, located at 16-18 Washington Place, Newark, New Jersey (Block 22, Lots 10 and 11), was purchased by plaintiff from Rutgers, the State University, on June 13, 1983. At that time the property was exempt from taxation by virtue of N.J.S.A. 54:4-3.3, which exempts property owned by the State of New Jersey from local property taxation.
Plaintiff's purchase of the property…
2Cases cited12 opinions
- F.M.C. Stores Co. v. Borough of Morris PlainsSupreme Court of New Jersey · 1985
- City of Newark v. FischerSupreme Court of New Jersey · 1950
- W. KINGSLEY v. Wes Outdoor Advertising Co.Supreme Court of New Jersey · 1970
- STATE BY HIGHWAY COMM'R. v. DilleySupreme Court of New Jersey · 1967
- Galloway Township v. PetkevisNew Jersey Tax Court · 1980
7 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Meadowlands Basketball Assoc. v. Director, Div. of TaxationNew Jersey Superior Court Appellate Division · 2001
- ROYAL BRADLEY v. Bradley Beach Bor.New Jersey Superior Court Appellate Division · 1991
- Salt & Light Co. v. Mount Holly TownshipNew Jersey Tax Court · 1995
- State v. Eatontown BoroughNew Jersey Superior Court Appellate Division · 2004
- Jos. L. Muscarelle Dev. Co. v. Manalapan Tp.New Jersey Tax Court · 1993
7 more not listed; retrieve them via the Exa API.