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CATHOLIC COMM. SERV. v. CITY OF NEWARK

21 N.J. Tax 633 (2004)

CATHOLIC COMMUNITY SERVICES, PLAINTIFF, v. CITY OF NEWARK, DEFENDANT.

Tax Court of New Jersey

September 14, 2004

Attorney(s) appearing for the Case

Steven R. Irwin, for plaintiff. (Mandelbaum & Irwin, P.A., attorneys; Amber N. Heinze, on the brief).

John Havrilchak, for defendant (Joanne Y. Watson, Corporation Counsel, attorney).

HAYSER, J.T.C.

In plaintiff's motion for summary judgment, the court is called upon to revisit the statutory exemption from taxation under N.J.S.A. 54:4-3.6, following the court's decision in Roman Catholic Archdiocese of Newark v. City of East Orange, 17 N.J.Tax 298 (Tax 1998), aff'd, 18 N.J.Tax 649 (App.Div.2000), and in light of the subsequent amendment of the statutory...

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