Township of Dover v. Scuorzo

SMALL, P.J.T.C.

These two cases turn on a determination of the same issue: does the language “active service in time of war,” contained within N.J.S.A 54:4-3.33a and N.J.S.A. 54:4-8.10 include “active service for training purposes” or service in the armed forces reserve during the Vietnam conflict. The defendants, one a former member of the Army National Guard, and the other a former Air Force reservist, seek to obtain a veterans exemption under N.J.S.A 54:4-3.30 or a veteran’s deduction under N.J.S.A. 54:4-8.11. In each case, the taxing authority seeks to deny a veteran’s benefit provided by…