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CENTER FOR MOLECULAR MEDICINE AND IMMUNOLOGY v. BELLEVILLE TP.

19 N.J. Tax 193 (2000)

CENTER FOR MOLECULAR MEDICINE AND IMMUNOLOGY, PLAINTIFF-APPELLANT, v. TOWNSHIP OF BELLEVILLE, DEFENDANT-RESPONDENT.

Superior Court of New Jersey Appellate Division.

Decided July 5, 2000.

Attorney(s) appearing for the Case

McCarter, English, Newark, for appellant (Susan A. Feeney, of counsel; Ms. Feeney and Michael J. Caccavelli, on the brief).

Harry Haushalter, Hamilton Square, for respondent.

Before Judges KEEFE and COLLESTER.

PER CURIAM.

Plaintiff Center for Molecular Medicine and Immunology (CMMI) appeals from a judgment of the Tax Court dismissing its complaint against the Township of Belleville for failure to file its appeal seeking tax exemption for the 1997 tax year within the time limitation prescribed by N.J.S.A. 54:3-21. We reverse and remand for further proceedings.

CMMI is a non-profit entity devoted to research in the detection, diagnosis and treatment of cancer...

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