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GIRLS FRIENDLY SOC. v. CAPE MAY CITY

Docket No. 009803-2011.

26 N.J.Tax 549 (2012)

GIRLS FRIENDLY SOCIETY OF PENNSYLVANIA, PLAINTIFF, v. CAPE MAY CITY AND CAPE MAY COUNTY BOARD OF TAXATION, DEFENDANTS.

Tax Court of New Jersey.

October 26, 2012.

Attorney(s) appearing for the Case

Louis C. Dwyer, Jr. , for plaintiff.

Andrew D. Catanese , for defendant (Monzo Catanese, PC, attorneys).

BRENNAN, J.T.C.

This is the court's opinion in connection with the plaintiff's appeal of the defendant's Assessment Revision dated March 7, 2011 in which the property owned and operated by plaintiff and known as "Holiday House" was denied exemption from local property taxes pursuant to N.J.S.A. 54:4-3.6. Plaintiff argues that the property serves as an integral part of the operation of its religious and charitable nonprofit organization and use of the residence...

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