POMPTON LAKES SR. CIT. HOUSING CORP. v. BOROUGH OF POMPTON LAKES


16 N.J. Tax 331 (1997)

POMPTON LAKES SENIOR CITIZENS HOUSING CORP., PLAINTIFF, v. BOROUGH OF POMPTON LAKES, DEFENDANT.

Tax Court of New Jersey

February 25, 1997


Attorney(s) appearing for the Case

Karin H. Swanson for plaintiff (Johnson, Murphy, Hubner, McKeon, Wubbenhorst & Appelt, attorneys).

Scott T. Rumana for defendant (Sabbath, Struble, Ragno, Petrie, Oroho, Spinato & Bonanno, attorneys).


OPINION

KUSKIN, J.T.C.

I

In this 1995 local property tax appeal, the plaintiff Pompton Lakes Senior Citizens Housing Corp. ("Housing Corp.") seeks an exemption from taxation, under the "charitable purposes" provisions of N.J.S.A. 54:4-3.6, for a residence occupied by the superintendent of a senior citizens housing complex ("Housing Complex"). The residence and Housing Complex are both owned by the plaintiff, but are located on separate,...

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