PRUENT-STEVENS v. TOMS RIVER TWP.

DOCKET NO. A-1264-17T2.

206 A.3d 417 (2019)

458 N.J. Super. 501

Rosanna PRUENT-STEVENS, Plaintiff-Respondent, v. TOMS RIVER TOWNSHIP, Defendant-Appellant.

Superior Court of New Jersey, Appellate Division.

Decided April 1, 2019.


Attorney(s) appearing for the Case

Anthony Merlino , Assistant Township Attorney, argued the cause for appellant ( Kenneth B. Fitzsimmons , Township Attorney, attorney; Anthony Merlino, on the briefs).

Todd W. Heck argued the cause for respondent (Testa Heck Testa & White, PA, attorneys; Todd W. Heck, on the brief).

Jamie M. Zug , Deputy Attorney General, argued the cause for amicus curiae Director, Division of Taxation ( Gurbir S. Grewal , Attorney General, attorney; Melissa H. Raksa , Assistant Attorney General, of counsel; Steven J. Colby , Deputy Attorney General, on the brief).

Anthony Merlino , Assistant Township Attorney, argued the cause for appellant ( Kenneth B. Fitzsimmons , Township Attorney, attorney; Anthony Merlino, on the briefs).

Todd W. Heck , Vineland, argued the cause for respondent (Testa Heck Testa & White, PA, attorneys; Todd W. Heck, on the brief).

Jamie M. Zug , Deputy Attorney General, argued the cause for amicus curiae Director, Division of Taxation ( Gurbir S. Grewal , Attorney General, attorney; Melissa H. Raksa , Assistant Attorney General, of counsel; Steven J. Colby , Deputy Attorney General, on the brief).

Before Judges Fuentes, Accurso and Moynihan.


The opinion of the court was delivered by

Defendant Township of Toms River appeals from the Tax Court's final judgment conferring upon plaintiff Rosanna Pruent-Stevens a military veteran's property tax exemption, for the tax year 2016, as the surviving spouse of her first husband — an honorably discharged, decorated...

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