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CLINTON TP. v. CAMP BRETT-ENDEAVOR, INC.

1 N.J. Tax 54 (1980)

TOWNSHIP OF CLINTON, PLAINTIFF, v. CAMP BRETT-ENDEAVOR, INC., A NON-PROFIT CORPORATION OF THE STATE OF NEW JERSEY, DEFENDANT.

Tax Court of New Jersey.

March 7, 1980.

Attorney(s) appearing for the Case

Roger M. Cain for plaintiff (Felter, Cain & Shurts, attorneys).

Robert L. Alexander for defendant (Herrigel & Alexander, attorneys).

CONLEY, J.T.C.

This case presents the issue of whether a year-round residence at a summer camp should be exempt from real property tax pursuant to N.J.S.A. 54:4-3.6. The assessor of Clinton Township granted an exemption to Camp Brett-Endeavor for the year 1975 for all of its buildings and acreage except for the residence of the camp's director/caretaker and 25 acres of land. Camp Brett-Endeavor appealed to the Hunterdon County Board of Taxation, which granted...

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