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Young Men''s Christian Association of Ridgewood v. State Board of Tax Appeals

Decided: August 12, 1936.

THE YOUNG MEN'S CHRISTIAN ASSOCIATION OF RIDGEWOOD, NEW JERSEY, PROSECUTOR,
v.
STATE BOARD OF TAX APPEALS, DEFENDANT



On writ of certiorari.

For the prosecutor, Smith & Slingerland and McCarter & English.

For the respondent, Thomas L. Zimmerman, Jr.

Before Justices Parker, Lloyd and Donges.

Donges

The opinion of the court was delivered by

DONGES, J. This writ of certiorari brings up a determination of the state board of tax appeals affirming an assessment for purposes of taxation upon property of the prosecutor, Young Men's Christian Association of Ridgewood, New Jersey.

The prosecutor claims exemption from taxation on its real and personal property under Pamph. L. 1931, p. 904:

"All buildings actually and exclusively used in the work of associations and corporations organized exclusively for the moral and mental improvement of men, women and children, or for religious, charitable or hospital purposes, or for one or more of such purposes; * * * the land whereon any of the buildings hereinbefore mentioned are erected, and which may be necessary for the fair enjoyment thereof, and which is devoted to the purposes above mentioned and to no

other purpose and does not exceed five acres in extent; the furniture and personal property in said buildings if used in and devoted to the purposes above mentioned; provided, however, in case of all the foregoing, that said buildings, or the lands on which they stand, or the associations, corporations, or institutions using and occupying the same as aforesaid, are not conducted for profit, except that the exemption of the buildings and lands used for charitable, benevolent or religious purposes shall extend to cases where the charitable, benevolent or religious work therein carried on is supported partly by fees and charges received from or on behalf of beneficiaries using or occupying the said building; provided, the building is wholly controlled by and the entire income thereform is used for said charitable, benevolent or religious purposes. * * *."

The prosecutor was incorporated on October 21st, 1902, under the act for the incorporation of associations not for pecuniary profit. Its charter, as amended in 1929, includes the following:

"Section 2. The purpose of this association shall be to bring young men and boys into faith in and personal loyalty to God through Jesus Christ and to promote their growth into fullness of Christian character and service through physical, social, mental and spiritual activity, to lead them into membership and service in the church of their choice, and to make the extension of the Kingdom of God throughout the world the governing purpose of their lives.

"Section 3. Desiring to become a social force for the extension of the Kingdom of God in the world, this association shall be affiliated with the State Association and the National Council of the Young ...


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