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CATH. CHAR., DIO. OF CAMDEN v. PLEASANTVILLE

109 N.J. Super. 475 (1970)

263 A.2d 803

CATHOLIC CHARITIES OF THE DIOCESE OF CAMDEN, PETITIONER-RESPONDENT, v. CITY OF PLEASANTVILLE, RESPONDENT-APPELLANT, and DIVISION OF TAX APPEALS, DEPARTMENT OF THE TREASURY OF NEW JERSEY, RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided April 7, 1970.

Attorney(s) appearing for the Case

Mr. Lawrence S. Berger argued the cause for appellant (Messrs. Lasser, Lasser, Sarokin & Hochman, attorneys; Mr. Sheppard A. Guryan, on the brief).

Mr. Martin F. McKernan argued the cause for respondent Catholic Charities of the Diocese of Camden.

Mr. Arthur J. Sills, Attorney General of New Jersey, attorney for respondent Division of Tax Appeals (Mr. Charles H. Landesman, Deputy Attorney General, of counsel), filed Statement in Lieu of Brief.

Before Judges GOLDMANN, LEWIS and MATTHEWS.

The opinion of the court was delivered by LEWIS, J.A.D.

Respondent City of Pleasantville (herein city) appeals from a final judgment of the Division of Tax Appeals (herein Division). That agency reversed a decision of the Atlantic County Board of Taxation which sustained a 1967 local tax assessment on property of petitioner Catholic Charities of the Diocese of Camden (herein Catholic Charities). The Division also allowed an exemption for the tax year 1968, notwithstanding...

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