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GOURMET DINING v. UNION TP.

A-8 September Term 2019 083146.

233 A.3d 410 (2020)

243 N.J. 1

GOURMET DINING, LLC, Plaintiff-Respondent, v. UNION TOWNSHIP, Defendant-Appellant, and New Jersey Educational Facilities Authority, Defendant, and Kean University, Defendant-Respondent.

Supreme Court of New Jersey.

Decided June 30, 2020.

Attorney(s) appearing for the Case

Robert F. Renaud argued the cause on behalf of appellant ( Renaud DeAppolonio , attorneys; Robert F. Renaud and Adam J. Colicchio , on the briefs).

David B. Wolfe , Livingston, argued the cause on behalf of respondents (Skoloff & Wolfe, attorneys; David B. Wolfe , Robert F. Giancaterino , Livingston, and Rebecca L. Hutcheon , on the brief).

Richard F. Ricci , Roseland, argued the cause on behalf of amici curiae, Rutgers, The State University of New Jersey, Montclair State University, Rowan University, Stockton University, The College of New Jersey, and New Jersey Institute of Technology ( Lowenstein Sandler , attorneys; Richard F. Ricci and Zachary L. Berliner , on the brief).

The issue in this appeal is whether a high-end restaurant operated by a for-profit entity but housed in a building on the Kean University campus qualifies for exemption from local property taxation.

When the restaurant became operational, the operator, Gourmet Dining, LLC (Gourmet Dining...

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