Legal Opinion
New Jersey Carpenters Apprentice Training & Education Fund v. Borough of Kenilworth
Supreme Court of New Jersey
Decided December 17, 1996PublishedCited by 33 opinions
1Opinion of the Court
The opinion of the Court was delivered by
GARIBALDI, Justice.
N.J.S.A. 54:4-3.6 exempts from real property taxation any building that (1) is actually used as a “school” and (2) is “not conducted for profit.” Plaintiff, the New Jersey Carpenters Apprentice Training and Education Fund (Fund), owns a building in which it operates a training center for apprentices. The question to be resolved in this ease is whether that building is exempt under N.J.S.A. 54:4-3.6.
I
The Fund is a Taft-Hartley trust fund created under an Agreement and Declaration of Trust (Trust) in 1969. The Fund was established “for…
2Cases cited34 opinions
- Merin v. MaglakiSupreme Court of New Jersey · 1992
- State v. ButlerSupreme Court of New Jersey · 1982
- Princeton University Press v. Borough of PrincetonSupreme Court of New Jersey · 1961
- Boys' Club of Clifton, Inc. v. Township of JeffersonSupreme Court of New Jersey · 1977
- Town of Bloomfield v. Academy of Med. of NJSupreme Court of New Jersey · 1966
29 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- Coalition for Quality Health Care v. DEPT. OF BANKING & INS.New Jersey Superior Court Appellate Division · 2002
- In re the Commitment of W.Z.New Jersey Superior Court Appellate Division · 2001
- Advance Housing, Inc. v. Township of TeaneckSupreme Court of New Jersey · 2013
- Essex Properties Urban Renewal Associates, Inc. v. City of NewarkNew Jersey Tax Court · 2002
- Handy & Harman v. Borough of Park RidgeNew Jersey Superior Court Appellate Division · 1997
28 more not listed; retrieve them via the Exa API.