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ROXBURY TP. v. HEYDT

6 N.J. Tax 73 (1983)

TOWNSHIP OF ROXBURY, PLAINTIFF, v. NANCY J. HEYDT, DEFENDANT.

Tax Court of New Jersey.

October 14, 1983.

Attorney(s) appearing for the Case

Alex Lazorisak, for plaintiff.

Nancy J. Heydt, defendant pro se.

LASSER, P.J.T.C.

This is an appeal by Roxbury Township from a judgment of the Morris County Board of Taxation granting taxpayer an exemption from taxation for tax year 1982 on her home located at 4 Midland Road, Succasunna and known as Block 357, Lot 1.

The county tax board granted the exemption pursuant to N.J.S.A. 54:4-3.30(c), which provides:

The widow of any citizen and resident of this State, which citizen and resident died in active service...

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