Alumni Ass'n of Delta Chapter of Zeta PSI Fraternity of North America v. City of New Brunswick

New Jersey Tax Court

Alumni Ass'n of Delta Chapter of Zeta PSI Fraternity of North America v. City of New Brunswick

11 A.2d 374, 18 N.J. Misc. 131, 1940 N.J. Misc. LEXIS 10

DecidedFebruary 20, 1940

StatusPublished

This text of 11 A.2d 374 (Alumni Ass'n of Delta Chapter of Zeta PSI Fraternity of North America v. City of New Brunswick) is published on Counsel Stack Legal Research, covering New Jersey Tax Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Alumni Ass'n of Delta Chapter of Zeta PSI Fraternity of North America v. City of New Brunswick, 11 A.2d 374, 18 N.J. Misc. 131, 1940 N.J. Misc. LEXIS 10 (N.J. Super. Ct. 1940).

Pincite

Opinion

Quinn, President.

Petitioner heretofore duly filed its petition of appeal with the board, praying cancellation of an assessment levied for the year 1938 by the respondent taxing district upon a college fraternity house and lot and personalty there situate. The matter was originally listed for hearing on May 8th, 1939, along with a number of similar applications, but was not then disposed of. Petitioner now moves for an order re-listing the case for hearing.

The petition of appeal raises the sole issue of the right of exemption from taxation under the provisions of Pamph. L. 1936, eh. 46, exempting all real and personal property used in the work and for the purposes of any fraternal organization or lodge. The appeal being for the tax year 1938, however, and therefore determinable as of October 1st, 1937, the assessing date, the operation of the statute cited is subject to the limitation thereof contained in Pamph. L. 1937, eh. 70, approved June 3d, 1937, and. operative July 4th, 1937. Comp. Stat., p. 4976, § 13. That act amended the 1936 statute so as to provide that nothing therein contained should be construed to permit the exemption of property of college clubs, lodges or fraternities.

Since we are controlled by this legislation no proper purpose could be served by re-listing the case for hearing and the motion before us is therefore denied. The recitals in the petition of appeal expressly negativing any right to the exemption therein prayed, the petition is dismissed. See Rutgers Association of Beta Theta Pi v. City of New Brunswick (State Board), filed November 28th, 1939.

Free access — add to your briefcase to read the full text and ask questions with AI

Quinn, President.

Petitioner heretofore duly filed its petition of appeal with the board, praying cancellation of an assessment levied for the year 1938 by the respondent taxing district upon a college fraternity house and lot and personalty there situate. The matter was originally listed for hearing on May 8th, 1939, along with a number of similar applications, but was not then disposed of. Petitioner now moves for an order re-listing the case for hearing.

The petition of appeal raises the sole issue of the right of exemption from taxation under the provisions of Pamph. L. 1936, eh. 46, exempting all real and personal property used in the work and for the purposes of any fraternal organization or lodge. The appeal being for the tax year 1938, however, and therefore determinable as of October 1st, 1937, the assessing date, the operation of the statute cited is subject to the limitation thereof contained in Pamph. L. 1937, eh. 70, approved June 3d, 1937, and. operative July 4th, 1937. Comp. Stat., p. 4976, § 13. That act amended the 1936 statute so as to provide that nothing therein contained should be construed to permit the exemption of property of college clubs, lodges or fraternities.

Since we are controlled by this legislation no proper purpose could be served by re-listing the case for hearing and the motion before us is therefore denied. The recitals in the petition of appeal expressly negativing any right to the exemption therein prayed, the petition is dismissed. See Rutgers Association of Beta Theta Pi v. City of New Brunswick (State Board), filed November 28th, 1939.

Cite This Page — Counsel Stack

Bluebook (online)

11 A.2d 374, 18 N.J. Misc. 131, 1940 N.J. Misc. LEXIS 10, Counsel Stack Legal Research, https://law.counselstack.com/opinion/alumni-assn-of-delta-chapter-of-zeta-psi-fraternity-of-north-america-v-njtaxct-1940.