Sheppard v. Willingboro Township

LARIO, J. T. C.

Plaintiff appeals from a denial of her claim for a tax exemption under the provisions of NJ.S.A. 54:4-3.30(b), which provides for a tax exemption to widows of qualified disabled *638veterans. The facts are not in dispute, as a result, both parties have moved for summary judgment.

Block 1009, Lot 94, which is commonly known as Two Newport Lane, is a residential property, which was acquired by Frazier E. Sheppard by deed dated June 3, 1978. Mr. Sheppard was a veteran who qualified for a 100% exemption from taxation under N.J.S.A. 54:4-3.30(a). On June 24, 1978, Mr. Sheppard married…