The opinion of the court was delivered by
AXELRAD, P.J.A.D.
In this local property appeal, we consider whether the taxpayer, a not-for-profit corporation organized under the laws of New Jersey and granted § 501(c)(3) non-profit charitable status, that operates a community arts center, satisfied the third prong for an exemption under N.J.S.A. 54:4-3.6, i.e., that the operation and use of the property is not conducted for profit. The Tax Court...
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