Attorney general township definition10/24/2023 ![]() Scourzo applied to the office of the Dover Township Tax assessor for a property tax exemption for tax year 2004 as a disabled veteran under N.J.S.A.54:4-3.30. Scourzo to have a 100% disability for his hearing loss.ģ In June 2004, Mr. ![]() This letter further confirms that, on October 27, 2002, the Department deemed Mr. Scourzo served from Novemto Augwhen he was honorably discharged due to a hearing loss which resulted from an incident which took place during his service. By letter dated October 21, 2004, the United States Department of Veterans Affairs ( Department ) confirmed that Mr. Scourzo was ordered into active duty for training for a period of twenty-five weeks. Frank Scourzo served in the Untied States Armed Services as a member of the New Jersey Army National Guard during the Vietnam conflict. I reject those interpretations and grant the benefits sought by both taxpayers. The taxing authorities argue that the Legislature, in enacting the veteran s tax exemption and tax deduction statutes did not intend the phrase active service in time of war to include active service for training purposes or service in the reserve components of the several armed forces or service outside of the combat zone. In each case, the taxing authority seeks to deny a veteran s benefit provided by the two statutes. The defendants, one a former member of the Army National Guard, and the other a former Air Force reservist, seek to obtain a veterans exemption under N.J.S.A.54:4-3.30 or a veteran s deduction under N.J.S.A.54:4-8.11. ![]() These two cases turn on a determination of the same issue: does the language active service in time of war, contained within N.J.S.A.54:4-3.33a and N.J.S.A.54:4-8.10 include active service for training purposes or service in the armed forces reserve during the Vietnam conflict. Scuorzo (Orlovsky, Grasso, Bolger, Mensching, Mensching for defendants Frank and Sharon ![]() (Starkey, Kelly, Bauer & Kenneally, attorneys). Scott Kenneally for plaintiff Dover Township 000201-2005ĭIRECTOR, DIVISION OF TAXATION, ) TAX COURT OF NEW JERSEY ![]() NOT FOR PUBLICATION WITHOUT THE APPROVAL OF ![]()
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