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BOYS' CLUB OF CLIFTON, INC. v. TOWNSHIP OF JEFFERSON

72 N.J. 389 (1977)

371 A.2d 22

BOYS' CLUB OF CLIFTON, INC., PLAINTIFF-APPELLANT, v. TOWNSHIP OF JEFFERSON, DEFENDANT-RESPONDENT.

The Supreme Court of New Jersey.

Decided March 1, 1977.

Attorney(s) appearing for the Case

Mr. Frank A. Carlet argued and cause for appellant (Messrs. Goldman, Carlet, Garrison and Bertoni, attorneys).

Mr. John M. Mills argued the cause for respondent (Messrs. Mills. Doyle, Hock and Murphy, attorneys).

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

This case concerns the tax exempt status of a 63.4 acre tract of land in Jefferson Township owned by the Boys' Club of Clifton, Inc. (Boys' Club), a nonprofit organization. The property had been acquired in 1966 and was tax exempt until its assessment for the years 1971 and 1972. The Boys' Club appealed to the Morris County Tax Board which affirmed the assessments. On the basis of a stipulated set of facts, the...

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