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VAN WINGERDEN v. LAFAYETTE TP.

15 N.J. Tax 475 (1996)

LEONARD VAN WINGERDEN, PLAINTIFF, v. LAFAYETTE TOWNSHIP, DEFENDANT.

Tax Court of New Jersey.

March 22, 1996.

Attorney(s) appearing for the Case

John T. Lynch, for plaintiff.

Gregory Romano for intervenor, State of New Jersey (Deborah T. Poritz, Attorney General of New Jersey, attorney).

Richard I. Clark for defendant (Laddey, Clark, Coffin, & Ryan, attorneys).

DOUGHERTY, J.T.C.

Procedural History

Leonard Van Wingerden (Taxpayer) appeals from judgments of the Sussex County Board of Taxation, affirming Lafayette Township's (the Township's) assessments of Block 5, Lot 7.03 for tax years 1993 and 1994. The Township asserts the exemption in N.J.S.A. 54:4-23.12 violates N.J. Const. art. VIII, § 1, ¶ 1(a).1 The Attorney General, Deborah T. Poritz, intervenes...

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