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BETH ISRAEL CEM. ASS'N v. WOODBRIDGE TP.

180 N.J. Super. 508 (1981)

435 A.2d 1159

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

Superior Court of New Jersey, Appellate Division.

Decided May 5, 1981.

Attorney(s) appearing for the Case

George T. Dougherty argued the cause for appellant (Katz, Bitterman & Dougherty, attorneys).

Alfred F. Russo, argued the cause for respondent Township of Woodbridge (Robert P. Figarotta, on the brief).

John J. Degnan, Attorney General of New Jersey, filed a statement in lieu of brief on behalf of respondents John J. Degnan and New Jersey Cemetery Board (Mark S. Rattner, Deputy Attorney General, of counsel and on the statement).

Before Judges MATTHEWS, MORTON I. GREENBERG and COLEMAN.

PER CURIAM.

Plaintiff is a cemetery association operating under the provisions of N.J.S.A. 8A:1-1 et seq. Its cemetery facilities are located in the Township of Woodbridge. The township's tax assessor denied plaintiff its previously granted exemption from local property taxes on a portion of its property for the years 1975 and 1976. Plaintiff appealed first to the Middlesex County Board of Taxation, which affirmed the assessor's determination, and then...

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