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PRUENT-STEVENS v. TOMS RIVER

DOCKET NO: 010172-2016.

30 N.J.Tax 200 (2017)

ROSANNA PRUENT-STEVENS, PLAINTIFF, v. TOWNSHIP OF TOMS RIVER, DEFENDANT.

Tax Court of New Jersey.

Decided: October 2, 2017.

Attorney(s) appearing for the Case

Todd W. Heck for plaintiff (Testa, Heck, Testa & White, P.A., attorneys).

Anthony Merlino , Assistant Township Attorney, for defendant ( Kenneth B. Fitzsimmons , Township Attorney, on the briefs).

Steven J. Colby , Deputy Attorney General, Amicus Curiae for State of New Jersey ( Christopher S. Porrino , Attorney General of New Jersey, attorney).

Plaintiff is the surviving spouse of a Vietnam veteran who died from a 100% wartime service-connected disability. She appeals the Judgment of the Ocean County Board of Taxation denying her application for a veteran's property tax exemption pursuant to N.J.S.A. 54:4-3.30 for tax year 2016. At issue is the effect...

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