139 Results for [("N.J.S.A. 54:4-3.6")]

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46 EREZ HOLDINGS URBAN RENEWAL, LLC, v. DIRECTOR, DIVISION OF TAXATION -- rank: 694

... those used for educational purposes and exempt from LPT under N.J.S.A. 54:4-3.6). Here, there is no allegation that the Subject has received any LPT exemption under N.J.S.A. 54:4-3.6. Therefore, the NRDF applies to the EAV of the land ...

docket:	13941-18
court:	NJ Tax Court
decided:	2022-02-01
status:	Published
citation:
Document Size:	55598

47 RMAJESTY BANKTRUCKFIT SOLUTIONS, INC., v. CITY OF ATLANTIC CITY, -- rank: 691

... at 718 Baltic Ave Atlantic City, NJ 08401 under the ( N.J.S.A. 54:4-3.6) . . . .” 2 Under ownership of the Atlantic City Housing Authority ... paying property tax on the property in question pursuant to N.J.S.A. 54:4-3.6. Summary judgment may be granted only where a review of ... first sentence of the pertinent statute governing property tax exemptions, N.J.S.A. 54:4-3.6, states in relevant part: The following property shall be exempt ... and occupying them as aforesaid, are not conducted for profit . . .. [N.J.S.A. 54:4-3.6.] In applying N.J.S.A. 54:4-3.6, this court must strictly construe its provisions against those invoking ... to qualify plaintiff for a property tax exemption 4 under N.J.S.A. 54:4-3.6. Essex Properties Urban Renewal Assocs., Inc. v. City of ...

docket:	11899-19
court:	NJ Tax Court
decided:	2020-09-15
status:	Unpublished
citation:
Document Size:	23216

48 Secondary School Admis- sions Test Board, Inc. v. Princeton Borough -- rank: 687

... 1992 in accordance with two provisions in the exemption statute, N.J.S.A. 54:4-3.6. Specifically, plaintiff maintains that, pursuant to the exemption statute, its ... from the property tax which defendant seeks to exact. See N.J.S.A. 54:4-3.6. Defendant, of course, denies that plaintiff meets either exemption provision ... claims an exemption from local property taxation in accordance with N.J.S.A. 54:4-3.6 (hereinafter §3.6) which, insofar as pertinent to this ... the time of the decision in Paper Mill Playhouse , supra , N.J.S.A. 54:4-3.6 required that the buildings be "actually and exclusively used" in ...

docket:	09456-92
court:
decided:	1993-12-20
status:
citation:	13 N.J. Tax 467
Document Size:	71558

49 TOWNSHIP OF FREEHOLD, v. CENTRASTATE HEALTHCARE SERVICES, INC., -- rank: 684

... used for non-exempt (for-profit) purposes in violation of N.J.S.A. 54:4-3.6, and that it lost its tax-exempt status pursuant to ... was being used for making profit, thus in violation of N.J.S.A. 54:4-3.6. 4 CHSI duly opposed the motions. 3 The Subject’s ... is still owned by CHSI, a for-profit entity. See N.J.S.A. 54:4- 3.6 (exemption for “buildings actually used in the work of ...

docket:	00047-16
court:	NJ Tax Court
decided:	2021-01-05
status:	Published
citation:
Document Size:	43827

50 OCEAN GROVE CAMP MEETING ASSOCIATION OF THE UNITED METHODIST CHURCH v. TOWNSHIP OF NEPTUNE -- rank: 679

... satisfy the three-prong test for tax-exempt status under N.J.S.A. 54:4-3.6, enunciated by our Supreme Court in Paper Mill Playhouse v ... v. Borough of Princeton, 35 N.J. 209, 214 (1961). N.J.S.A. 54:4-3.6 exempts certain property that 'does not exceed five acres' from ... Tax 549, 567 (Tax 2012)). Our Supreme Court has explained N.J.S.A. 54:4-3.6 'requires three criteria for exemption, (1) [the owner of the ... actually used for a permitted or qualifying use pursuant to [N.J.S.A. 54:4-3.6].' The notice further advised the Association failed to submit Grove ... retreat and conference center for exempt religious purposes pursuant to N.J.S.A. 54:4-3.6,' plaintiff claimed the Township improperly analyzed the property's 'quantum ... Grove Hall was not entitled to a tax exemption under N.J.S.A. 54:4-3.6. At the close of discovery, the Township moved for ...

docket:	a2730-20
court:	NJ Superior Court Appellate Division
decided:	2022-12-20
status:	Unpublished
citation:
Document Size:	30616

51 St. Ann's Catholic Church v. Borough of Hampton -- rank: 679

... instant complaint, claiming that the subject property is exempt under N.J.S.A. 54:4-3.6 and "other statutes." The matter is before me on cross ... entitled to a tax exemption for the subject property under N.J.S.A. 54:4-3.6 because the residence is not actually and exclusively used for ... residence which he occupies is not exempt from taxation" under N.J.S.A. 54:4-3.6. In addition to claiming that the residence is not exempt under N.J.S.A. 54:4-3.6, the borough maintains that the residence is not exempt pursuant ... plaintiff argues that it is entitled to summary judgment under N.J.S.A. 54:4-3.6. First, plaintiff cites Boys' Club of Clifton, Inc. v. Jefferson ... 4:46-2. The relevant statute in this case is N.J.S.A. 54:4-3.6, which provides in relevant part: The following property shall ...

docket:	09158-93
court:
decided:	1994-05-16
status:
citation:	14 N.J. Tax 88
Document Size:	65299

52 RENAISSANCE PLAZA ASSOCIATES, LIMITED PARTNERSHIP, Plaintiff, v. CITY OF ATLANTIC CITY, Defendant. -- rank: 677

... Court, in upholding the denial of tax exempt status under N.J.S.A. 54:4-3.6 to the owner/operator of a retirement community, stated: the ... 4-4.4 would defeat the evident legislative intent of N.J.S.A. 54:4-3.6, the statute which provides for exemptions for certain non-profit ... a condition precedent to the allowance of an exemption under N.J.S.A. 54:4-3.6. [ Id. at 196-197.] There is no dispute that the ...

docket:	00143-97
court:
decided:	1998-01-26
status:
citation:	18 N.J. Tax 342
Document Size:	99363

53 JASON NUNNERMACKER, v. THE CITY COUNCIL OF THE CITY OF HACKENSACK -- rank: 669

... judgment that, ultimately a partial exemption would be granted under N.J.S.A. 54:4-3.6.' 8 In response, Nunne1macker claims that his omission of a ... governing body to act with regards to an exemption under N.J.S.A. 54:4- 3.6 is with respect to a refund of taxes to an ...

docket:	BER-L000974-16
court:	NJ Superior Court Appellate Division
decided:	2019-05-07
status:	Unpublished
citation:
Document Size:	43430

54 OCEAN GROVE CAMP MEETING ASSOCIATION OF THE UNITED METHODIST CHURCH v. TOWNSHIP OF NEPTUNE -- rank: 669

docket:	a2730-20
court:	NJ Superior Court Appellate Division
decided:	2022-12-20
status:	Unpublished
citation:
Document Size:	30349

55 The United House of Prayer for All People of the Church on the Rock of the Apostolic Faith v. Camden City -- rank: 662

... the property qualifies for exemption from real property tax under N.J.S.A. 54:4-3.6. The court finds that the subject property is owned by ... dispute, this case is ripe for summary judgment. Legal Analysis N.J.S.A. 54:4-3.6 provides in pertinent part that all buildings actually used in ... “satisfy the statutory three-part test that flows from N.J.S.A. 54:4-3.6. [The petitioner] must show that: (1) it is organized exclusively ... purposes on account of which the exemption is claimed.” N.J.S.A. 54:4-3.6. The final sentence of N.J.S.A. 54:4-3.6 is not ambiguous. “To ‘own’ property means to ... would have no adverse effect on the legislative purpose of N.J.S.A. 54:4-3.6.) “It is frequently difficult for a draftsman of ...

docket:	011516-21
court:	NJ Superior Court Appellate Division
decided:	2022-05-11
status:	Unpublished
citation:
Document Size:	25693

56 HUNTERDON MEDICAL CENTER v. TOWNSHIP OF READINGTON -- rank: 660

... thus disqualifying those portions of the building from exemption under N.J.S.A. 54:4-3.6. At issue in this appeal is the propriety of the ... provided for a specified base salary plus profit sharing. II N.J.S.A. 54:4-3.6 provides exemptions from local property tax for "all buildings actually ... traced the case law interpreting the "hospital purposes" exemption of N.J.S.A. 54:4-3.6, beginning with the landmark case of City of Long Branch ... affect the analysis of a hospital purposes exemption claim under N.J.S.A. 54:4-3.6 in two respects. First, for purposes of that analysis, the ... are used for hospital purposes to qualify for exemption under N.J.S.A. 54:4-3.6. The framework is comprised of the following three components: l ... for the hospital purposes exemption under the second prong of N.J.S.A. 54:4-3.6, setting forth its findings in detail. The Wellness Center ...

docket:	A0289-05
court:	NJ Superior Court Appellate Division
decided:	2007-03-28
status:	published
citation:	391 N.J. Super. 434 918 A.2d 675
Document Size:	69838

57 HUNTERDON MEDICAL CENTER v. TOWNSHIP OF READINGTON -- rank: 660

docket:	A0290-05
court:	NJ Superior Court Appellate Division
decided:	2007-03-28
status:	published
citation:	391 N.J. Super. 434 918 A.2d 675
Document Size:	69838

58 HUNTERDON MEDICAL CENTER v. TOWNSHIP OF READINGTON -- rank: 660

docket:	A0288-05
court:	NJ Superior Court Appellate Division
decided:	2007-03-28
status:	published
citation:	391 N.J. Super. 434 918 A.2d 675
Document Size:	69838

59 HUNTERDON MEDICAL CENTER v. TOWNSHIP OF READINGTON -- rank: 660

docket:	A0291-05
court:	NJ Superior Court Appellate Division
decided:	2007-03-28
status:	published
citation:	391 N.J. Super. 434 918 A.2d 675
Document Size:	69838

60 Chabad of Old Tappan, Inc. v. Borough of Old Tappan -- rank: 660

... Chabad to claim a parsonage exemption from property tax under N.J.S.A. 54:4-3.6. Defendant, Borough of Old Tappan, argues that Chabad does not ... the subject property is entitled to a parsonage exemption under N.J.S.A. 54:4-3.6. Facts Adduced at Trial The subject property is a single ... Improvements: $123,100 3 Total: $681,100 Plaintiff claims that N.J.S.A. 54:4-3.6 grants a parsonage exemption for any residential property owned by ... v. Lutheran Bible Inst., 20 N.J. 86 , 90 (1955). N.J.S.A. 54:4-3.6 defines tax exempt property, and it allows, in pertinent part ... purposes on account of which the exemption is claimed…1 [N.J.S.A. 54:4-3.6.] If the statute’s language is unambiguous, the court must ... is irrelevant to the issue of property tax exemption under N.J.S.A. 54:4-3.6 because the statute does not contain a requirement that ...

docket:	012869-17
court:	NJ Tax Court
decided:	2018-08-14
status:	Unpublished
citation:
Document Size:	27348

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