COMMUNITY LEAGUE v. CITY OF NEWARK

No. 019896-2010.

26 N.J. Tax 139 (2011)

THE COMMUNITY LEAGUE, INC., D/B/A THE LEAGUE, Plaintiff, v. CITY OF NEWARK, Defendant.

Tax Court of New Jersey.

September 30, 2011.


Attorney(s) appearing for the Case

Charles I. Auffant for plaintiff (Rutgers School of Law-Newark Community Law Clinic, attorney).

Romal D. Bullock for defendant (Nowell Amoroso Klein Bierman, P.A., attorneys).


NUGENT, J.T.C.

In July 2009 plaintiff, a tax-exempt entity, purchased the subject property. The property was exempt from local property taxes in accordance with N.J.S.A. 54:4-3.6 under the prior owner. Subsequent to the change in title, the city's assessor returned the property to the municipal tax rolls. Plaintiff appeals from the denial of its claim for tax exemption for the balance of the 2009 tax year, from July 2009 to December 2009. Both parties agree...

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