S., HOLY CHILD JESUS v. SUMMIT CITY, 007403-2005 (N.J.Tax 9-17-2007)

Society of the Holy Child Jesus, d/b/a Oak Knoll School v. Summit City.

Nos. 007403-2005 and 000352-2006Tax Court of New Jersey.
Decided September 17, 2007

Christopher John Stracco (Day Pitney, LLP, attorneys), for plaintiff.

Garry J. Roettger (Skoloff Wolfe, attorneys), for defendant.

Opinion by SMALL, P.J.T.C.

LOCAL PROPERTY TAXATION — EXEMPTION — VIOLATION OF LOCAL ZONING ORDINANCE

Property used in violation of local zoning ordinance cannot qualify for tax exemption under N.J.S.A. 54:4-3.6. The holdings in Byram Tp v.Western World, Inc., lll N.J. 222 (1988), and Cheyenne Corp. v. Tp. ofByram, 248 N.J. Super. 588 (App.Div. 1991), that land may not obtain farmland assessment where its actual use qualifies for such preferential tax treatment but that use of the land violates local zoning ordinances or restrictions, is applicable in the context of tax exemptions underN.J.S.A. 54:4-3.6.

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