New Jersey Tax Court December 16, 2011 (Phillipsburg Riverview Organization, Inc. v. Town of Phillipsburg)

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 prejiidice. Plaintiff, Phillips-burg Riverview Organization (“PRO”), challenges the denial of a property tax exemption pursuant to N.J.S.A. 54:4-3.