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PRUENT-STEVENS v. TOMS RIVER

DOCKET NO: 010172-2016.

30 N.J.Tax 200 (2017)

ROSANNA PRUENT-STEVENS, PLAINTIFF, v. TOWNSHIP OF TOMS RIVER, DEFENDANT.

Tax Court of New Jersey.

Decided: October 2, 2017.

Attorney(s) appearing for the Case

Todd W. Heck for plaintiff (Testa, Heck, Testa & White, P.A., attorneys).

Anthony Merlino, Assistant Township Attorney, for defendant (Kenneth B. Fitzsimmons, Township Attorney, on the briefs).

Steven J. Colby, Deputy Attorney General, Amicus Curiae for State of New Jersey (Christopher S. Porrino, Attorney General of New Jersey, attorney).

Plaintiff is the surviving spouse of a Vietnam veteran who died from a 100% wartime service-connected disability. She appeals the Judgment of the Ocean County Board of Taxation denying her application for a veteran's property tax exemption pursuant to N.J.S.A. 54:4-3.30 for tax year 2016. At issue is the effect...

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