Legal Opinion
Fountain House of New Jersey, Inc. v. Montague Township
New Jersey Tax Court
Decided September 21, 1993PublishedCited by 5 opinions
1Opinion of the Court
DOUGHERTY, J.T.C.
The Issues: The issues for decision are: (i) is taxpayer a corporation organized and conducted for a purpose(s) entitling it to an exemption from real property taxation as provided under N.J.S.A. 54:4-3.6; and if it is, (ii) is taxpayer’s use of certain structures exclusively for the accomplishment of such purposed).
The Facts: Fountain House of New Jersey, Inc. (taxpayer) is a corporation organized under the provisions of Title 15 of the New Jersey Revised Statutes of 1937.1 Taxpayer owns a parcel of real property located at South Side, Mountain Road in the Township of…
2Cases cited14 opinions
- Princeton University Press v. Borough of PrincetonSupreme Court of New Jersey · 1961
- Paper Mill Playhouse v. Millburn TownshipSupreme Court of New Jersey · 1984
- City of Long Branch v. Monmouth Medical CenterNew Jersey Superior Court Appellate Division · 1976
- Monmouth Medical Center v. City of Long BranchSupreme Court of New Jersey · 1977
- Carteret Academy v. State Board of Taxes & AssessmentSupreme Court of New Jersey · 1926
9 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Mega Care, Inc. v. Union TownshipNew Jersey Tax Court · 1996
- Hillcrest Health Service System, Inc. v. Hackensack CityNew Jersey Tax Court · 1998
- Presbyterian Home at Pennington, Inc. v. Pennington BoroughNew Jersey Tax Court · 2007
- Pompton Lakes Senior Citizens Housing Corp. v. Borough of Pompton LakesNew Jersey Tax Court · 1997
- Fields v. Trustees of Princeton UniversityNew Jersey Tax Court · 2015