Search Rutgers Law Library N.J. Court Opinions

1 ATLANTIC CITY MUNICIPAL JERSEY UTILITIES AUTHORITY v. CITY OF ABSECON -- rank: 1000

... 1 establish that the subject property is exempt pursuant to N.J.S.A. 40:14B-63. N.J.S.A. 40:14B-63 was amended to include an exception to exempt status. With ... asserts that the properties are exempt from taxation pursuant to N.J.S.A. 40:14B-63 and that the stated properties have been improperly taxed for ... to establish that the subject properties are exempt pursuant to N.J.S.A. 40:14B-63. Defendants, Township of Galloway and Township of Egg Harbor, joined ... not fall within the exception from exempt status found in N.J.S.A. 40:14B-63. III. LEGAL ANALYSIS The issue presented in defendants’ motion to ... plaintiff’s subject property is exempt from taxation pursuant to N.J.S.A. 40:14B-63. R. 4:6-2(e) motions to dismiss for ...

docket:	12518-20
court:	NJ Tax Court
decided:	2021-05-07
status:	Unpublished
citation:
Document Size:	20685

2 Morris Co Municipal Utility Authority v. Morris Township -- rank: 856

... municipal utilities authority exempt from local property tax pursuant to N.J.S.A . 40:14B-63. The subject property is assessed as property used for the ... alternatives. MUA maintains that the subject property is exempt under N.J.S.A . 40:14B-63 which provides: Every utility system and all other property of ... J.L. 338 (E. & A. 1904)) (citations omitted). Exemption under N.J.S.A . 40:14B-63 requires both public ownership and use for a public purpose ... at 43-44. The exemption for utility system property under N.J.S.A . 40:14B-63 is limited to property used for a public purpose and ... J. Turnpike Authority , supra , 16 N.J . at 44-45. N.J.S.A . 40:14B-63 does not grant exemption to MUA by reason of its ... by MUA. Therefore, MUA is not entitled to exemption under N.J.S.A. 40:14B-63 solely by reason of its ownership of the property. ...

docket:	04829-93
court:
decided:	1994-04-26
status:
citation:	14 N.J. Tax 81
Document Size:	32978

3 North Jersey Police Radio Association, Inc. v. Borough of Pompton Lakes -- rank: 739

... a municipal utility authority is exempt from local property taxation. N.J.S.A. 40:14B-63 provides that, Every utility system and all other property of ... and special assessments of the State or any subdivision thereof. [N.J.S.A 40:14B-63.] PLBMUA is a governmental agency created under N.J.S.A. 40:14B-63 and comprises a municipal utility authority responsible for overseeing the ...

docket:	009657-18
court:	NJ Superior Court Appellate Division
decided:	2022-11-03
status:	Unpublished
citation:
Document Size:	108179

4 /usr/local/share/www/libweb/collections/courts/appellate/a2723-20.opn.html -- rank: 603

... Municipalities requesting that the Lands be exempt from taxation under N.J.S.A. 40:14B-63. Although the record does not contain the responses from the ... exemption also applies to property owned by a municipal authority. N.J.S.A. 40:14B-63. There is, however, an exception to that tax exemption for ... and special assessments of the State or any subdivision thereof. [N.J.S.A. 40:14B-63.] The exception to the tax exemption is set forth in ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	26910