Boys’ Club of Clifton, Inc., Plaintiff-Appellant v. Township of Jefferson, Defendant-Respondent

Summary

The Supreme Court of New Jersey held that the Boys' Club of Clifton's 63.4‑acre tract (lot 1A) is tax‑exempt for 1971‑1972 because the land is devoted to the club's charitable purposes, is reasonably necessary for the fair enjoyment of its buildings, and the organization is non‑profit; the Court also remanded for consideration of the club's claims for 1973‑1974. Justice Conford dissented, arguing that the statute limits exemption to land on which buildings are erected and to five acres per building.