BETH ISRAEL CEMETERY ASS'N v. TOWNSHIP OF WOODBRIDGE


1 N.J. Tax 149 (1980)

BETH ISRAEL CEMETERY ASSOCIATION OF WOODBRIDGE, A CORPORATION OF THE STATE OF NEW JERSEY, PLAINTIFF, v. TOWNSHIP OF WOODBRIDGE, JOHN J. DEGNAN, ATTORNEY GENERAL OF THE STATE OF NEW JERSEY AND THE NEW JERSEY CEMETERY BOARD, DEFENDANTS.

Tax Court of New Jersey.

June 26, 1980.


Attorney(s) appearing for the Case

John W. Spoganetz for plaintiff, Beth Israel Cemetery Association of Woodbridge.

Alfred F. Russo for defendant, Township of Woodbridge.

Honorable John J. Degnan, Attorney General, by Mark S. Rattner, Deputy Attorney General, for defendants, Attorney General of the State of New Jersey and New Jersey Cemetery Board.


ANDREW, J.T.C.

Plaintiff, a nonprofit cemetery association, seeks exemption from local property taxation for the tax years of 1975 and 1976. The assessor for the defendant taxing district denied the exemption due to the plaintiff's alleged failure to comply with the statutory requisites for the exemption of land owned by the plaintiff pursuant to N.J.S.A. 8A:5-10.

The vacant land, consisting of approximately 19.5 acres, is identified as Block 309, Lot...

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