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OCEAN GROVE v. TWP. OF NEPTUNE

DOCKET NO. A-2730-20.

33 N.J. Tax 145 (2022)

OCEAN GROVE CAMP MEETING ASSOCIATION OF THE UNITED METHODIST CHURCH, PLAINTIFF-RESPONDENT, v. TOWNSHIP OF NEPTUNE, DEFENDANT-APPELLANT.

Superior Court of New Jersey Appellate Division.

Decided December 20, 2022.

Attorney(s) appearing for the Case

Gene J. Anthony, argued the cause for appellant.

James M. McGovern, Jr., argued the cause for respondent (Davison Eastman Muñoz Paone, PA, attorneys; James M. McGovern, Jr., of counsel; Katherine B. Galdieri, on the brief).

James M. McGovern, Jr., argued the cause for respondent (Davison Eastman Muñoz Paone, PA, attorneys; James M. McGovern, Jr., of counsel; Katherine B. Galdieri, on the brief).

Defendant Township of Neptune (defendant or Township) appeals from an April 19, 2021 Tax Court order granting plaintiff Ocean Grove Camp Meeting Association of the United Methodist Church (plaintiff or Association) tax-exempt status for certain property for the tax year 2018, on cross-motions for summary judgment. On appeal, the Township maintains...

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