Case law

City of Ventnor City v. Interdenominational Foreign Missionary Society of New Jersey, Inc.

13 N.J. Tax 445 · New Jersey Tax Court · Dec 1, 1993

Columbian Institute, 101 N.J.Super. 205, 209 , 243 A.2d 853 (Cty.Ct.1968) (a nonprofit corporation, not organized exclusively for charitable purposes, does not enjoy charitable immunity from tort liability under N.J.S.A 2A … In their briefs, however, both parties assumed that the corporation qualified under N.J.S.A. 54:4-3.6, and they focused on the use of the properties.

Gabriel Ades v. Borough of Deal

New Jersey Tax Court · Jan 24, 2025

Hence, it qualifies as a basis for relief under the Freeze Act. … Id. at 127. 7 Thereafter, the court held that “[t]he unqualified reference to final judgment, in association with the remainder of the [statute’s] text, clearly contemplates imposition of the mandatory period of repose

Sea-Land Service, Inc. v. Director, Division of Taxation

16 N.J. Tax 132 · New Jersey Tax Court · Sep 27, 1996

by the merger or consolidation, possess all the rights, privileges, powers, immunities, purposes and franchises, both public and private, of each of the merging or consolidating corporations. … It pointed out that “the two acts deal with different subjects (corporate law and tax law), have different purposes and are clearly not part of a single comprehensive plan.” Id. at 637-38 .

Bergen County v. Leonia Borough

14 N.J. Tax 142 · New Jersey Tax Court · Jul 27, 1994

Clearly, the County or the former County Parks Commission could operate riding facilities which would not be subject to local property tax. … Clearly, if N.J.S.A 40:37-101 does not apply, then I must restrict my analysis to the exemption under N.J.SA 54:4-3.3.

Ukranian National Urban Renewal Corp. v. Director, Division of Taxation

3 N.J. Tax 326 · New Jersey Tax Court · Sep 11, 1981

A perusal of the various sections of that provision indicates that the only possible paragraph under which plaintiff might qualify is paragraph (e). It provides for an exemption from the corporate business tax for ... … Here plaintiff has not clearly and convincingly established its right to the exemption.

Borough of Hamburg v. Trustees of the Presbytery

28 N.J. Tax 311 · New Jersey Tax Court · Feb 11, 2015

Accordingly, the burden is on the Presbytery to prove it qualifies for exemption, even though the Presbytery prevailed at the County Board. … The court finds that the testimony during trial adequately established that a substantial quantity of religious artefacts were stored in the Church.

Fountain House of New Jersey, Inc. v. Montague Township

13 N.J. Tax 387 · New Jersey Tax Court · Sep 21, 1993

(citation omitted) The undisputed facts of this case establish that ... [taxpayer] and [its corporate parent] failed to meet that prerequisite for a tax exemption. … The benefit to the members was indirect and clearly insufficient to support the claimed exemption. Church Contribution Trust v. Mendham Bor., supra, 9 N.J.Tax at 311 ; Harvey Cedars v. Sisters of Charity of St.

Burke v. Director, Division of Taxation

11 N.J. Tax 29 · New Jersey Tax Court · Feb 22, 1990

Clearly, in this case, the trust at issue is not devoted to exclusively charitable or public purposes. … It is plaintiffs’ burden, N.J.S.A. 54A:9-9(e), to establish that the trust at issue fits clearly within the exemption provision. Board of National Missions v. Neeld, 9 N.J. 349, 353 , 88 A.2d 500 (1952).

Estate of Ehringer v. Director, Division of Taxation

24 N.J. Tax 599 · New Jersey Tax Court · Apr 30, 2009

The record contains no evidence establishing who wrote those notations, when they were written, or what they purport to convey. … Fauver, 167 N.J. 69, 75-78 , 768 A.2d 1055 (2001) (holding that a waiver of governmental immunity must be clearly expressed in a statute).

Jersey Shore Medical Center v. Neptune Township

14 N.J. Tax 49 · New Jersey Tax Court · Apr 13, 1994

The financial arrangement between Overlook Hospital and Summit Parking did not establish a profit-making purpose. … It may be worth noting, however, that, if the coffee shop were deemed reasonably necessary for hospital purposes, it would clearly fail the third test.

Roman Catholic Archdiocese v. City of East Orange

17 N.J. Tax 298 · New Jersey Tax Court · May 27, 1998

Testimony at trial and security log books maintained at each church clearly show that, usually, no more than two persons were present at each Mass: the pastor and the security guard for the church. … religious use is established, does the religious organization need to establish a certain level, amount, or quantum of use to qualify for the exemption; (3) is the storage of religious artifacts and other church property

B.P.U.M. Development & Urban Renewal Corp. v. City of Camden

9 N.J. Tax 490 · New Jersey Tax Court · Jan 29, 1988

The claimants have the burden of proof to establish qualification. Bloomfield v. Academy of Med. of N.J., 47 N.J. 358 , 221 A.2d 15 (1966); Princeton Univ. Press v. Princeton, 35 N.J. 209 , 172 A.2d 420 (1961). … Real estate assessments, which constitute the bulk of a municipality’s income are established as of October 1 of the pretax year. N.J.S.A. 54:4-23.

Mt. Hope Mining Co. v. Township of Rockaway

8 N.J. Tax 570 · New Jersey Tax Court · Oct 29, 1986

East Orange is clearly the only opinion of the two that fully explored the meaning of the word “devoted” in arriving at a dominant use test. … In light of the foregoing, I conclude that plaintiff has established its entitlement to farmland assessment for tax year 1984.

Meadowlands Basketball Associates v. Director, Division of Taxation

19 N.J. Tax 85 · New Jersey Tax Court · Jul 24, 2000

The Director argues that plaintiff cannot establish that the NJSEA admission charge (the 10% impost based on the ticket price) qualifies for an exemption from the New Jersey Sales and Use Tax under N.J.S.A. 54:82B-9(a)(1) … The Director asserts that the burden of establishing an exemption has not been met by plaintiff. IV.

New Jersey Turnpike Authority v. Township of Monroe

2 N.J. Tax 371 · New Jersey Tax Court · Apr 1, 1981

The statute grants an exemption for qualifying Authority property. … The court stated that the language, “used for public purposes,” “clearly contemplates that something more than ownership must be established.

Cherry Hill Industrial Properties v. Voorhees Tp.

3 N.J. Tax 63 · New Jersey Tax Court · Jul 14, 1981

Since the farmland assessments were granted for the subject properties for the tax years 1977 and 1978, there is a presumption that all of the requirements of the act to qualify for a farmland assessment had been met. … The two omitted assessment statutes, supra, clearly require that a specific property be omitted, i. e., left out, not mentioned.

Berkley Arms Apartment Corp. v. Hackensack City

6 N.J. Tax 260 · New Jersey Tax Court · Dec 15, 1983

The proofs clearly established that the structure was of fireproof construction, was 78 feet in height and was 26-years of age as of the assessment date. … The 46% figure was obviously an estimate in view of the fact that only 38 tenants had qualified as of the assessment date.

McBride v. City of Jersey City

19 N.J. Misc. 637 · New Jersey Tax Court · Nov 18, 1941

Petitioner qualified as executrix and the respondent’s assessing authorities made a personal property assessment against the estate in her hands, for the year 1939, in the amount of $12,400. … It would clearly appear that the present ease is an a fortiori situation, and that the assessment must be sustained if the property was actually subject to taxation, as of October 1st, 1938.

New York Bay Railroad v. Kelly

22 N.J. Misc. 204 · New Jersey Tax Court · Apr 25, 1944

Bive qualified real estate experts for the. City of Jersey. City.-valued these lands from $25,000 to $30,000 per qcr.e.. … There can be no doubt that these waterfront properties were not immune from the general real estate and rindustrial depression of the 1930’s, and that these lands did *213 sustain a decline in value.

Barrister Cigars, LLC v. Dir., Div. of Taxation

New Jersey Tax Court · Apr 1, 2025

BC argues that as a distributor, it always qualifies to pay TPT at the wholesale price. … It is true that the definition of “wholesale price” clearly references a distributor.