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

The judge of the Division of Tax Appeals determined that Lot 1A, Block 320, in the Township of *138Jefferson, owned by Boys’ Club of Clifton, Inc. (Boys’ Club), was exempt from real property taxes under N. J. 8. A. 54:4-3.6 for the years 1971 and 1972. The municipality appeals from the ensuing judgment.

The provision relied on below, N. J. 8. A. 54:4-3.6, exempts from taxation

* * * all buildings owned by a corporation created under or otherwise subject to the provisions of Title 15 of the Revised Statutes [corporations not for profit] and actually and exclusively used in the work of one or more…