CENTER FOR MOLECULAR MED. & IMMUNOLOGY v. BELLEVILLE TP.


19 N.J. Tax 342 (2001)

CENTER FOR MOLECULAR MEDICINE AND IMMUNOLOGY, PLAINTIFF, v. TOWNSHIP OF BELLEVILLE, DEFENDANT.

Tax Court of New Jersey.

May 2, 2001.


Attorney(s) appearing for the Case

Susan A. Feeney and Michael J. Caccavelli, for plaintiff (McCarter & English, attorneys).

Harry Haushalter, for defendant.


KAHN, J.T.C.

This is the court's opinion with respect to plaintiff ("taxpayer") Center for Molecular Medicine and Immunology's complaint alleging exemption from local property taxation for the 1998 and 1999 tax years. More specifically, this appeal concerns exemption for the facility known as the Garden State Cancer Center ("GSCC"), located at 520 Belleville Ave, Block 540, Lot 1.01.

Taxpayer is a nonprofit entity devoted to conducting laboratory and clinical...

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