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CITY OF ASBURY PARK v. STATE

41 N.J. Super. 504 (1956)

125 A.2d 411

CITY OF ASBURY PARK, A MUNICIPAL CORPORATION OF THE STATE OF NEW JERSEY, APPELLANT, v. STATE OF NEW JERSEY, DIVISION OF TAX APPEALS, DEPARTMENT OF THE TREASURY, AND THE SALVATION ARMY, A CORPORATION OF THE STATE OF NEW JERSEY, RESPONDENTS.

Superior Court of New Jersey, Appellate Division.

Decided September 26, 1956.

Attorney(s) appearing for the Case

Mr. Sidney J. Meistrich argued the cause for appellant City of Asbury Park.

Mr. Henry H. Patterson argued the cause for respondent The Salvation Army (Messrs. Patterson & Cooper, attorneys).

Before Judges CLAPP, JAYNE and FRANCIS.

The opinion of the court was delivered by CLAPP, S.J.A.D.

The question brought up by this appeal is whether the Salvation Army Retired Officers' Home, Asbury Park, N.J., and the lots on which it is located, together with the personalty in it, all owned by The Salvation Army, a religious corporation of New Jersey, are entitled to an exemption under the property tax law. The City of Asbury Park imposed a tax thereon for...

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