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THE PRESBYTERIAN HOMES v. DIVISION OF TAX APPEALS

55 N.J. 275 (1970)

261 A.2d 143

THE PRESBYTERIAN HOMES OF THE SYNOD OF NEW JERSEY, PETITIONER-APPELLANT, v. THE DIVISION OF TAX APPEALS, STATE OF NEW JERSEY, THE TOWNSHIP OF EAST WINDSOR, A MUNICIPAL CORPORATION OF THE STATE OF NEW JERSEY, AND THE BOROUGH OF HIGHTSTOWN, A MUNICIPAL CORPORATION OF THE STATE OF NEW JERSEY, DEFENDANTS-RESPONDENTS.

The Supreme Court of New Jersey..

Argued September 24, 1969.

Decided January 21, 1970.

Attorney(s) appearing for the Case

Mr. Morris M. Schnitzer argued the cause for petitioner (Messrs. Smith, Stratton, Wise & Heher, attorneys; Messrs. Garrett M. Heher and Waldron Kraemer on the brief).

Mr. Hervey S. Moore, Jr. argued the cause for respondent Borough of Hightstown; Mr. Henry F. Satterthwaite argued the cause for respondent Township of East Windsor (Mr. Henry A. Hill, Jr. on the brief; Messrs. Satterthwaite & Satterthwaite, attorneys for respondent Township of East Windsor).

Mr. Arthur J. Sills, Attorney General of New Jersey, filed a statement in lieu of brief (Mr. Charles H. Landesman, Deputy Attorney General, of counsel).

The opinion of the court was delivered by SCHETTINO, J.

The issue before us is whether Meadow Lakes Village, a retirement community owned and operated by petitioner, The Presbyterian Homes of the Synod of New Jersey, is tax exempt within the meaning of N.J.S.A. 54:4-3.6, which provides in pertinent part:

The following property shall be exempt from taxation under this chapter: * * * all buildings actually and exclusively used in the work of associations...

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