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IRONBOUND EDUC. & CULT. CTR., INC. v. CITY OF NEWARK

8 N.J. Tax 540 (1986)

IRONBOUND EDUCATIONAL & CULTURAL CENTER, INC., PLAINTIFF, v. CITY OF NEWARK, DEFENDANT.

Tax Court of New Jersey.

October 27, 1986.

Attorney(s) appearing for the Case

Donald G. Kein for plaintiff (Kein, Pollatschek & Greenstein, attorneys).

Melvin Simon for defendant.

CRABTREE, J.T.C.

This is a local property tax exemption case wherein plaintiff moves for summary judgment with respect to tax years 1984 and 1985. Plaintiff claims entitlement to exemption pursuant to N.J.S.A. 54:4-3.6 for 1984 and N.J.S.A. 54:4-3.52 for 1985. The court construes defendant's response to the motion as a cross-motion for summary judgment which, if granted, will result in a dismissal of plaintiff's complaint.

The undisputed facts...

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