Search Rutgers Law Library N.J. Court Opinions

1 /usr/local/share/www/libweb/collections/courts/tax/16504-13opn.opn.html -- rank: 1000

... 3, N.J.S.A. 54:4-3.6, or N.J.S.A. 18A:72A-18. 1 For the reasons set forth below, the court grants ... of the NJEFA, therefore, the subject property is exempt under N.J.S.A. 18A:72A-18.3 II. Conclusions of Law A. Summary Judgment Summary judgment ... NJCSTM Building is a “project” of the NJEFA under N.J.S.A. 18A:72A-18. However, NJEFA disputes that Kean and/or Gourmet Dining are “agents” of the NJEFA under N.J.S.A. 18A:72A-18. 6 In Brill v. Guardian Life Ins. Co. of Am ... 3, N.J.S.A. 54:4-3.6, and N.J.S.A. 18A:72A-18. Each statutory exemption requires a separate and distinct analysis by ... of their mission as public institutions of higher education. See N.J.S.A. 18A:72A-18. However, the operation of a restaurant, bar, or tavern ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	101744

2 /usr/local/share/www/libweb/collections/courts/tax/016504-2013opn.opn.html -- rank: 958

... N.J.S.A. 54:4-3.6, and/or N.J.S.A. 18A:72A-18. On June 30, 2017, the court entered an Order joining ... 3, N.J.S.A. 54:4-3.6, or N.J.S.A. 18A:72A-18. Correspondingly, the court granted Union Township’s motion for summary ... agent” of the NJEFA, as such term is construed under N.J.S.A. 18A:72A-18. Gourmet Dining and Kean University assert that this issue was ... two critical elements in order to qualify for exemption under N.J.S.A. 18A:72A-18. First, that no taxes will be due with respect to ... neither a “project” of the NJEFA, as contemplated under N.J.S.A. 18A:72A-18, nor was it being operated by Gourmet Dining, in furtherance ... “plaintiff asserts, in part, entitlement to an exemption under N.J.S.A. 18A:72A-18, as Ursino was a ‘project’ of NJEFA and ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	31592

3 Squibs -- rank: 625

... Jersey Educational Facilities Authority, as such term is construed under N.J.S.A. 18A:72A:18. Therefore, application of N.J.S.A. 18A:72A-18 to Gourmet Dining, LLC’s use, occupancy, operation, and management ...

docket:	k
court:	NJ Tax Court
decided:	2018-12-14
status:	Published
citation:
Document Size:	29705

4 Gourmet Dining, LLC v. Union Township -- rank: 622

... that Gourmet Dining is entitled to tax exemption pursuant to N.J.S.A. 18A:72A-18 as an agent of the NJEFA. Gourmet Dining, 30 N ... authority or its agent.” Ibid. (omission in original) (quoting N.J.S.A. 18A:72A-18). This argument is not advanced before our Court. 14 powers ... property is therefore not exempt from local property taxation under N.J.S.A. 18A:72A-18. Gourmet Dining, 459 N.J. Super. at 338-39. That ...

docket:	a-8-19
court:	NJ Supreme Court
decided:	2020-06-30
status:
citation:
Document Size:	70339

5 GOURMET DINING, LLC v. UNION TOWNSHIP -- rank: 517

... the subject premises are exempt from local property taxes under N.J.S.A. 18A:72A-18 because the NJCSTM, including the restaurant space therein, is an ... acquired or used by the [A]uthority or its agent[.]' N.J.S.A. 18A:72A-18. The Tax Court found the evidence does not establish that ...

docket:	a4799-17
court:	NJ Superior Court Appellate Division
decided:	2019-05-31
status:	Published
citation:	459 N.J.Super. 323 210 A.3d 917
Document Size:	33830