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

Summary

The Supreme Court of New Jersey held that the 63.4‑acre tract (lot 1A, Block 320) owned by the Boys’ Club of Clifton is exempt from real‑property taxation 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 reversed the Appellate Division and remanded for further consideration of the 1973‑1974 years. Justice Coktfokd, dissenting, argued that the statute limits exemption to land on which buildings are erected and to five acres per building.