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RIVERVIEW ORG. INC. v. PHILLIPSBURG

Docket No. 015615-2010.

26 N.J. Tax 167 (2011)

PHILLIPSBURG RIVERVIEW ORGANIZATION, INC., Plaintiff, v. TOWN OF PHILLIPSBURG, Defendant.

Tax Court of New Jersey.

December 16, 2011.

Attorney(s) appearing for the Case

Daniel E. Somers for plaintiff Phillipsburg Riverview Organization, Inc. (Daniel E. Somers, attorney; Mr. Somers on the brief).

Lawrence P. Cohen and Katrina L. Campbell for defendant Town of Phillipsburg (Courter, Kobert & Cohen, attorneys; Mr. Cohen and Ms. Campbell on the brief).

BIANCO, J.T.C.

This matter comes before the Tax Court by way of appeal from the judgment of Warren County Board of Taxation ("County Board") dismissing the matter with prejudice. Plaintiff, Phillipsburg Riverview Organization ("PRO"), challenges the denial of a property tax exemption pursuant to N.J.S.A. 54:4-3.6 with regard to its property located within the defendant, Town of Phillipsburg ("Phillipsburg"), at 68 South Main Street, and designated as...

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