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1711 THIRD AVE., INC. v. CITY OF ASBURY PARK

16 N.J. Tax 174 (1996)

1711 THIRD AVENUE, INC., PLAINTIFF, v. CITY OF ASBURY PARK, DEFENDANT.

Tax Court of New Jersey

October 16, 1996.

Attorney(s) appearing for the Case

Scott J. Topolski for plaintiff (Robert J. Romano, Jr. & Associates).

Harry Haushalter for defendant (Conley & Haushalter, attorneys).

HAMILL, J.T.C.

In this local property tax matter, plaintiff 1711 Third Avenue, Inc. seeks exemption from tax under N.J.S.A. 54:4-3.6. Plaintiff claims that its property located at 1711 Third Avenue in Asbury Park at Block 24.01, Lot 13 qualifies for exemption as an entity organized exclusively for the moral and mental improvement of men, women and children, or as an institution that cares for, treats, and studies the "feebleminded, mentally retarded, or idiotic...

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