Search Rutgers Law Library N.J. Court Opinions

121 CITY OF EAST ORANGE v. 280 SOUTH HARRISON STREET ASSOCIATES -- rank: 464

... owner of the property claiming an exemption, as required by N.J.S.A. 54:4-3.6. The court held that the appellant was a taxpayer aggrieved ...

docket:	00545-96
court:
decided:	1997-06-24
status:
citation:	16 N.J. Tax 424
Document Size:	63799

122 WEE LOVE, INC Cross- v. TOWNSHIP OF MAPLE SHADE -- rank: 452

... school for purposes of local property tax exemption pursuant to N.J.S.A. 54:4-3.6. Plaintiff cross-appeals, alleging that the Tax Court had jurisdiction ... private nursery school was a school "within the contemplation of N.J.S.A. 54:4-3.6." This Tax Court judge reasoned that mention of Joseph Kushner ... The predominant use test in the context of hospital exemptions, N.J.S.A. 54:4-3.6, allows a court some flexibility in apportioning which areas are ...

docket:	a0290-07
court:	NJ Superior Court Appellate Division
decided:	2008-07-07
status:	unpublished
citation:
Document Size:	35560

123 CATHOLIC COMMUNITY SERVICES, INC. v. CITY OF NEWARK -- rank: 447

... 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 ... entity." He determined that the label "tax exempt" used in N.J.S.A. 54:4-3.6 was intended by the Legislature to include "tax immune" organizations ... exempt use" than that contemplated by the 2001 amendment to N.J.S.A. 54:4-3.6. We disagree and affirm the judgment of the Tax Court ...

docket:	a3478-04
court:	njappellate
decided:	2006-01-18
status:	unpublished
citation:	23 N.J.Tax 57
Document Size:	28984

124 NJ CARPENTERS APPRENTICE TRAINING AND EDUCATION V. BOROUGH OF KENILWORTH, NEW JERSEY -- rank: 447

... Kenilworth for an exemption from real property taxes pursuant to N.J.S.A. 54:4-3.6. When that was denied, the Fund appealed to the Union ... assessment. Plaintiff has appealed to this court and we reverse.      N.J.S.A. 54:4-3.6 exempts from real estate taxation "all buildings actually used for ... subject to real estate taxation.     We recognize, of course, that N.J.S.A. 54:4-3.6 should be strictly construed, for the effect of granting an ... that the Institute was not a college for purposes of N.J.S.A. 54:4-3.6 and was thus subject to real estate taxation.     In this ...

docket:	a456-94
court:	njappellate
decided:	1995-10-16
status:	published
citation:	284 N.J.Super. 521
Document Size:	22186

125 CHABAD OF RANDOLPH, INC v. TOWNSHIP OF RANDOLPH -- rank: 442

... Chabad-owned residence was entitled to a parsonage exemption under N.J.S.A. 54:4-3.6, which exempts from taxation "the buildings, not exceeding two, actually ... premises otherwise satisfied the requirements for a parsonage exemption under N.J.S.A. 54:4-3.6." The Township filed a motion for reconsideration, contending that Chabad ... that his residence is a "parsonage" within the meaning of N.J.S.A. 54:4-3.6. See St. Matthew's Lutheran Church for the Deaf v ...

docket:	a3244-07
court:	NJ Superior Court Appellate Division
decided:	2008-12-31
status:	unpublished
citation:
Document Size:	36926

126 TEMPLE EMANU-EL v. ENGLEWOOD CITY -- rank: 437

... whether a Jewish congregation may claim a parsonage exception under N.J.S.A. 54:4-3.6 for a residence occupied by a retired rabbi who continues ... officiating clergymen of any religious corporation of this State.ā€¯ N.J.S.A. 54:4-3.6. The issue is whether, on the facts of this case ... with the accessory buildings located on the same premises.ā€¯ N.J.S.A. 54:4-3.6. The statute also provides, subject to certain limitations, an exemption ... El allowing the congregation to claim a parsonage exemption under N.J.S.A. 54:4-3.6 for the residence used by Rabbi Hertzberg. 7 This archive ...

docket:	04703-99
court:
decided:	2004-06-29
status:
citation:
Document Size:	27459

127 Thisopinion shall not "constitute precedent or be binding upon any court." Although it is posted on the internet, this opinion is binding only on the parties in the case and its use in other cases is limited. R.1:36-3 NEW JERSEY TURNPIKE AUTHORI -- rank: 435

... 23.8; N.J.S.A. 13:8C-29 (citing N.J.S.A. 54:4-3.6). In 1999, the Legislature passed the GSPTA to "acqui[re ...

docket:	a4333-14
court:	NJ Superior Court Appellate Division
decided:	0000-00-00
status:	unpublished
citation:	30 N.J.Tax 313
Document Size:	28292

128 BOROUGH OF RED BANK v. RMC-MERIDIAN HEALTH -- rank: 432

... not meet the current criteria for property tax exemption under N.J.S.A. 54:4-3.6 and the applicable case law' based on 'the court's ...

docket:	a0277-18
court:	NJ Superior Court Appellate Division
decided:	2019-03-14
status:	Unpublished
citation:
Document Size:	13903

129 CITY OF NEWARK v. CATHOLIC COMMUNITY SERVICES -- rank: 422

... necessary for a tax exempt purpose. Our analysis commences with N.J.S.A. 54:4-3.6, which provides that certain property shall be exempt from local ... taxation and the remaining portion shall be exempt from taxation. . . . [ N.J.S.A. 54:4-3.6.] Tax exemption statutes, such as N.J.S.A. 54:4-3.6, are strictly construed against those claiming exemption. New Jersey Carpenters ... J. 86 , 90 (1955)). Prior to the 2001 amendment of N.J.S.A. 54:4-3.6, a corporation, institution, or association claiming exemption from taxation was ...

docket:	A1784-04
court:	NJ Superior Court Appellate Division
decided:	2005-11-02
status:	unpublished
citation:
Document Size:	36812

130 /usr/local/share/www/libweb/collections/courts/tax/011200-2017opn.opn.html -- rank: 418

... if they are owned by non-profit corporate entities, see N.J.S.A. 54:4-3.6), was exposed to the market. 6 Finally, all comparables were ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	25525

131 TERRY KUCHERA v. JERSEY SHORE FAMILY HEALTH CENTER -- rank: 405

... supra , determined that the definition used for "charitable purposes" in N.J.S.A. 54:4-3.6 for tax exempt status applies for charitable immunity as well ... citing Parker , supra , 243 N.J. Super. at 324)). Under N.J.S.A. 54:4-3.6, "charitable purposes" is defined as: an application of property for ...

docket:	a2155-12
court:	NJ Superior Court Appellate Division
decided:	2013-10-10
status:	unpublished
citation:
Document Size:	32120

132 Edward Bieker, Jr., v. Community House of Moorestown -- rank: 393

... tax exempt status of a senior citizens' housing complex under N.J.S.A. 54:4-3.6. Albeit in a different context, we observed that “the determination ...

docket:	a-107-99
court:	njsupreme
decided:	2001-07-23
status:
citation:	169 N.J. 167
Document Size:	39527

133 CASCADE CORPORATION d/b/aTHE LENNOX CORPORATION,Plaintiff-Appellant,v. TOWNSHIP OF MIDDLE,Defendant-Respondent. -- rank: 383

... and is therefore, to some extent, not tax exempt. See N.J.S.A. 54:4-3.6. The record before us suggests that this may be the ... A. 54:4-27 and relating to the provisions of N.J.S.A. 54:4-3.6, it was incumbent upon the Township to press the issue ...

docket:	a2383-97
court:	njappellate
decided:	1999-07-22
status:	published
citation:	<a href=
Document Size:	18569

134 CASCADE CORPORATION d/b/a THE LENNOX CORPORATION v. TOWNSHIP OF MIDDLE -- rank: 383

... and is therefore, to some extent, not tax exempt. See N.J.S.A. 54:4-3.6. The record before us suggests that this may be the ... A. 54:4-27 and relating to the provisions of N.J.S.A. 54:4-3.6, it was incumbent upon the Township to press the issue ...

docket:	a2385-97
court:	njappellate
decided:	1999-07-22
status:	published
citation:	323 N.J. Super. 184
Document Size:	17717

135 El Centro Comunal Borincano v. City of Camden -- rank: 378

... application for an exemption from local property taxes pursuant to N.J.S.A. 54:4-3.6. The application was granted and the property was listed as ...

docket:	000168-2011
court:	NJ Tax Court
decided:	2012-04-26
status:	unpublished
citation:
Document Size:	30729