Catholic Community Services, Inc. v. City of Newark

Defendant, City of Newark, appeals from a Tax Court judgment granting a tax exemption for property owned by plaintiff, Catholic Community Services, and leased to the United States Postal Service (Post Office). Defendant contends that the lease destroys plaintiff’s otherwise valid exemption under N.J.S.A. 54:4-3.6 because the Post Office, a federal agency immune from taxation, is not one of the specific exempt entities enumerated in N.J.S.A. 54:4-3.6.

We combine the procedural history and relevant facts. On March 29, 2001, plaintiff filed two separate petitions of appeal with the Essex County…