CENTER FOR MOLECULAR MEDICINE & IMMUNOLOGY v. BELLEVILLE TP.

KAHN, J.T.C.

This is the court's decision with respect to defendant municipality's motion to dismiss Center for Molecular Medicine and Immunology's ("taxpayers") complaint, seeking real estate tax exemption for 1997. The subject property is located at 235 Franklin Avenue, Belleville, New Jersey, Essex County, also known as Block 540, Lot 1.01. The 1997 assessment appealed from is as follows:

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