Boys' Club of Clifton, Inc. v. Township of Jefferson

The opinion of the court was delivered by

Schreiber, J.

This case concerns the tax exempt status of a 63.4 acre tract of land in Jefferson Township owned by the Boys’ Club of Clifton, Inc. (Boys’ Club), a nonprofit organization. The property had been acquired in 1966 and was tax exempt until its assessment for the years 1971 and 1972. The Boys’ Club appealed to the Morris County Tax Board which affirmed the assessments. On the basis of a stipulated set of facts, the State Division of Tax Appeals reversed. The Appellate Division reversed and remanded for the presentation of a full evidential…