Legal Opinion
Essex Properties Urban Renewal Associates, Inc. v. City of Newark
New Jersey Tax Court
Decided September 4, 2002PublishedCited by 9 opinions
1Opinion of the Court
KAHN, J.T.C.
This is the court’s determination regarding plaintiffs motion for summary judgment requesting property tax exemption pursuant to N.J.S.A. 54:4-3.6, and defendant’s cross-motion for summary judgment seeking to dismiss plaintiffs complaint. The sole issue before this court is whether plaintiffs activity qualifies as an actual and exclusive use for an exempt charitable purpose within the meaning of N.J.S.A. 54:4-3.6.
Plaintiff is incorporated as a non-profit organization in the State of New Jersey and owns the subject property located at 193-211 Hunterdon Street (Block 244, Lots…
2Cases cited20 opinions
- Brill v. Guardian Life Insurance Co. of AmericaSupreme Court of New Jersey · 1995
- Princeton University Press v. Borough of PrincetonSupreme Court of New Jersey · 1961
- Paper Mill Playhouse v. Millburn TownshipSupreme Court of New Jersey · 1984
- Coyne Electrical School v. PaschenIllinois Supreme Court · 1957
- The Presbyterian Homes v. Division of Tax AppealsSupreme Court of New Jersey · 1970
15 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Hunterdon Medical Center v. Township of ReadingtonSupreme Court of New Jersey · 2008
- Advance Housing, Inc. v. Township of TeaneckSupreme Court of New Jersey · 2013
- International Schools Services, Inc. v. West Windsor TownshipNew Jersey Superior Court Appellate Division · 2010
- Advance Housing v. Tp. of TeaneckNew Jersey Superior Court Appellate Division · 2011
- Community Access Unlimited Inc. v. City of ElizabethNew Jersey Tax Court · 2003
4 more not listed; retrieve them via the Exa API.