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TWP. OF GREEN v. LIFE WITH JOY

DOCKET Nos.: 009572-2016; 009068-2018 DOCKET Nos.: 008566-2017; 013541-2019; 010728-2020.

32 N.J. Tax 580 (2022)

TOWNSHIP OF GREEN, A MUNICIPAL CORPORATION OF THE STATE OF NEW JERSEY, PLAINTIFF, v. LIFE WITH JOY, INC., A NEW JERSEY NON-PROFIT CORPORATION DEFENDANT. LIFE WITH JOY, INC., A NEW JERSEY NON-PROFIT CORPORATION PLAINTIFF, v. TOWNSHIP OF GREEN, A MUNICIPAL CORPORATION OF THE STATE OF NEW JERSEY DEFENDANT.

Tax Court of New Jersey.

Decided: March 24, 2022.

Attorney(s) appearing for the Case

Robert B. McBriar for Township of Green, (Schneck, Price, Smith, & King, LLP., attorneys)

Jay J. Freireich for Life with Joy, (Freireich, LLC., attorney)

This shall constitute the court's formal opinion1 concerning consolidated appeals from various decisions of the Sussex County Board of Taxation ("County Board") concerning the tax-exempt status under N.J.S.A. 54:4-3.6, of property owned by Life with Joy ("LWJ") located within the Township of Green ("Township...

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