Legal Opinion
Schizophrenia Foundation v. Township of Montgomery
New Jersey Superior Court Appellate Division
Decided February 1, 1984PublishedCited by 8 opinions
1Opinion of the Court
The opinion of the court was delivered by
MORTON I. GREENBERG, J.A.D.
The issue raised on this appeal is quite narrow. Should a building subject to an added assessment be exempted from real estate taxes if upon completion it qualifies for such an exemption or is the exemption to be denied because the building did not so qualify on October 1 of the pretax year? Judge Conley in the Tax Court decided that no exemption should be allowed. We disagree and accordingly reverse. 4 N.J.Tax 662.
The facts involved on this appeal are fully set forth in the trial court opinion and therefore will only be…
2Cases cited3 opinions
- City of East Orange v. PalmerSupreme Court of New Jersey · 1966
- Shelton College v. Borough of RingwoodNew Jersey Superior Court Appellate Division · 1957
- Schizophrenia Foundation v. Montgomery TownshipNew Jersey Tax Court · 1982
3Cited by8 opinions
- Paper Mill Playhouse v. Township of MillburnNew Jersey Tax Court · 1984
- Catholic Relief Services, U.S.C.C. v. South Brunswick TownshipNew Jersey Tax Court · 1987
- Community Access Unlimited Inc. v. City of ElizabethNew Jersey Tax Court · 2003
- Hillcrest Health Service System, Inc. v. Hackensack CityNew Jersey Tax Court · 1998
- Presbyterian Home at Pennington, Inc. v. Borough of PenningtonNew Jersey Superior Court Appellate Division · 2009
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