Town of Morristown, Plaintiff-Appellant v. Woman’s Club of Morristown and Attorney General of New Jersey…

Summary

The New Jersey Supreme Court upheld the constitutionality of N.J.S.A. 54:4-3.52, affirming the Appellate Division's decision that a historic‑site tax exemption for a nonprofit‑owned building is permissible. The Court held that the statute's classification based on ownership by a nonprofit corporation and historic certification is a rational distinction serving a public purpose, and therefore satisfies the constitutional requirement that exemptions be granted by general laws.