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DISABILITIES RESOURCE CENTER/ATLANTIC AND CAPE MAY, INC. v. CITY OF SOMERS POINT

21 N.J. Tax 469 (2004)

DISABILITIES RESOURCE CENTER/ATLANTIC AND CAPE MAY, INC., A NEW JERSEY CORPORATION, PLAINTIFF-RESPONDENT, v. CITY OF SOMERS POINT, A MUNICIPAL CORPORATION OF THE STATE OF NEW JERSEY, DEFENDANT-APPELLANT.

Superior Court of New Jersey, Appellate Division.

Decided July 8, 2004.

Attorney(s) appearing for the Case

Youngblood Corcoran Lafferty Hyberg & Waldman, attorneys for appellant (Thomas G. Smith, on the brief).

Goldenberg, Mackler, Sayegh, Mintz, Pfeffer, Bonchi & Gill, attorneys for respondent (Jeffrey D. Light, on the brief).

Before Judges NEWMAN, FALL and HOENS.

HOENS, J.A.D.

Defendant City of Somers Point appeals from the decision of the Tax Court determining that property owned by plaintiff Disabilities Resource Center/Atlantic and Cape May, Inc. is exempt from property taxes pursuant to N.J.S.A. 54:4-3.6. We affirm.

The facts which gave rise to the dispute and to the decision of the Tax Court are as follows. Plaintiff is a nonprofit organization that provides vocational, respite, family support and residential...

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