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SOCIETY OF THE HOLY CHILD v. SUMMIT CITY

23 N.J. Tax 528 (2007)

SOCIETY OF THE HOLY CHILD JESUS, ETC., Plaintiff, v. SUMMIT CITY, Defendant.

Tax Court of New Jersey.

September 17, 2007.

Attorney(s) appearing for the Case

Christopher John Stracco, (Day Pitney LLP, attorneys for plaintiff).

Garry J. Roettger, (Skoloff & Wolfe, attorneys for defendant).

SMALL, P.J.T.C.

The plaintiff has made a motion for summary judgment declaring it to be entitled to a tax exemption for the tax years 2005 and 2006. For the reasons expressed below, I will deny plaintiff's motion for summary judgment without prejudice to its right to prove that it is entitled to the exemption.

Neighbors of the subject property, currently zoned residential, are fearful that its use might change...

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