Already have an account? Sign in instead.
You stay signed in for 30 days on this browser.
Continue with Google Continue with MicrosoftNo account yet? Create a free one.
We sent a six-digit code.
It expires in ten minutes, works once, and only in this browser. Five wrong tries void it. Send another code.
Your account is live and the Cloudflare checks are off for this browser.
5 New Jersey opinions name it 2 courts 1984–2003 0 in the last five years
The cases below were cited by New Jersey courts in a sentence that names this issue. Sides come from how each citing opinion treated the case (Syfertize flag on that citation), so a case can appear on both: that is where the law is contested. A red or yellow chip is the case's own overall treatment.
| Case | Followed | Cited |
|---|---|---|
City of Hoboken v. East German Annual Conference of the Methodist Episcopal Churchgreen1 sentence2003See City of Hoboken v. East German Annual Conference of Methodist Episcopal Church, 19 N.J. | 1 | 1 |
Center for Molecular Medicine & Immunology v. Township of Bellevillegreen1 sentence2003Center for Molecular Med. v. Belleville, 19 N.J.Tax 342, 356 (2001). | 1 | 1 |
Christian Research Institute v. Town of Dovergreen1 sentence1998“Qualification for exemption under § 3.6 depends on the use of the property, not the use of the funds generated by the property.” Christian Research Inst. v. Dover, 5 N.J. | 1 | 1 |
City of Summit v. Overlook Hospital Ass'ngreen2 sentences1985Id. at 522, 351 A.2d 756 ; Summit, supra, 4 N.J.Tax at 191; Perth Amboy Gen’l Hospital v. Perth Amboy, 176 N.J.Super. 307 , 422 A.2d 1331 (App.Div.1980). 1985Id. at 522, 351 A.2d 756 ; Summit, supra, 4 N.J.Tax at 191; Perth Amboy Gen’l Hospital v. Perth Amboy, 176 N.J.Super. 307 , 422 A.2d 1331 (App.Div.1980). | 1 | 1 |
City of New Brunswick v. Rutgers Community Health Plan, Inc.green1 sentence1985New Brunswick City v. Rutgers Community Health Plan, 7 N.J.Tax 491, 495-496 (Tax Ct.1985). | 1 | 1 |
| Case | Negative | Cited |
|---|---|---|
| No negative-treatment citations attached to this issue in New Jersey. Read the followed side critically anyway. | ||
| Case | Cited | Years |
|---|---|---|
Young Men's Christian Ass'n v. State Board of Tax Appeals
neutral
1 sentence2003Misc. 831, 833 , 186 A. 702 (1936), where the court held that the claimant "could not claim exemption as the owner of the equitable title." To put it differently, the case stands for the proposition that a contract to purchase real property will not support a claim for exemption under Section 3.6, even if the property is being used for a qualifying purpose. | 1 | 2003–2003 |
The Presbyterian Homes v. Division of Tax Appeals
green
2 sentences2003Section 3.6 provides exemption from real estate taxes for buildings, and the land [2] on which they are erected, used by nonprofit organizations engaged in certain specific activities, including buildings and land used by nonprofit organizations engaged in the moral and mental improvement of people, the exemption claimed by CMMI, provided that the organization "owns the property in question." The standards for federal tax exemption under 26 U.S.C.A. 501(c)(3) "have no relation to state law governing property tax exemption." The Presbyterian Homes of the Synod of New Jersey v. Division of Tax A 2003Section 3.6 provides exemption from real estate taxes for buildings, and the land [2] on which they are erected, used by nonprofit organizations engaged in certain specific activities, including buildings and land used by nonprofit organizations engaged in the moral and mental improvement of people, the exemption claimed by CMMI, provided that the organization "owns the property in question." The standards for federal tax exemption under 26 U.S.C.A. 501(c)(3) "have no relation to state law governing property tax exemption." The Presbyterian Homes of the Synod of New Jersey v. Division of Tax A | 1 | 2003–2003 |
City of Long Branch v. Monmouth Medical Center
green
1 sentence1985Id. at 522, 351 A.2d 756 ; Summit, supra, 4 N.J.Tax at 191; Perth Amboy Gen’l Hospital v. Perth Amboy, 176 N.J.Super. 307 , 422 A.2d 1331 (App.Div.1980). | 1 | 1985–1985 |
Perth Amboy Gen'l Hospital v. Perth Amboy
green
2 sentences1985Id. at 522, 351 A.2d 756 ; Summit, supra, 4 N.J.Tax at 191; Perth Amboy Gen’l Hospital v. Perth Amboy, 176 N.J.Super. 307 , 422 A.2d 1331 (App.Div.1980). 1985Id. at 522, 351 A.2d 756 ; Summit, supra, 4 N.J.Tax at 191; Perth Amboy Gen’l Hospital v. Perth Amboy, 176 N.J.Super. 307 , 422 A.2d 1331 (App.Div.1980). | 1 | 1985–1985 |
Sigma Phi Epsilon v. City of Hoboken
neutral
1 sentence1984All real and personal property used in the work and for the purposes of one or more fraternal organizations ... whether incorporated or unincorporated, shall be exempt from taxation under this chapter, if the legal or beneficial ownership of such property is in one or more of said organizations, ... and no part of such property is used for pecuniary profit, provided that each such organization ... is also organized and operated in substantial part for ... educational purposes and demonstrates these aims in its programs and activities. [Emphasis supplied] Thus, in order to qualify for a § 3.26 | 1 | 1984–1984 |