Legal Opinion
Center for Molecular Medicine & Immunology v. Township of Belleville
New Jersey Tax Court
Decided May 2, 2001PublishedCited by 2 opinions
1Opinion of the Court
KAHN, J.T.C.
This is the court’s opinion with respect to plaintiff (“taxpayer”) Center for Molecular Medicine and Immunology’s complaint alleging exemption from local property taxation for the 1998 and 1999 tax years. More specifically, this appeal concerns exemption for the facility known as the Garden State Cancer Center (“GSCC”), located at 520 Belleville Ave, Block 540, Lot 1.01.
Taxpayer is a nonprofit entity devoted to conducting laboratory and clinical research regarding detection, diagnosis, and treatment of cancer. In 1988, taxpayer relocated from Kentucky to Newark, New Jersey, where…
2Cases cited15 opinions
- Jamouneau v. Division of Tax AppealsSupreme Court of New Jersey · 1949
- Walter Reade, Inc. v. Township of DennisSupreme Court of New Jersey · 1962
- City of Newark v. Essex County Board of TaxationSupreme Court of New Jersey · 1969
- County of Essex v. City of East OrangeNew Jersey Superior Court Appellate Division · 1987
- Tp. of Holmdel v. Nj Hwy. AuthNew Jersey Superior Court Appellate Division · 2000
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3Cited by2 opinions
- Center for Molecular Med. v. Tp. of BellevilleNew Jersey Superior Court Appellate Division · 2003
- Catholic Community Services v. City of NewarkNew Jersey Tax Court · 2004