FISHER, KRYSTAL AND DAVID VS. CITY OF MILLVILLE
A-3351-15T3
The court reviewed the statutory requirements for a
personal residence real estate tax exemption, granted to certain
disabled veterans, honorably discharged, who served in "active
service in time of war." Construing the Legislative intent the
court concluded the military conflict applicable to plaintiff's
period of service, Operation "Enduring Freedom," occurring on or
after September 11, 2001, requires the disabling injury occur
during service "in a theater of operation and in direct support
of that operation." This geographic component was not satisfied
by plaintiff who was injured during stateside basic training and
never sent with her unit to Afghanistan. Accordingly,
plaintiff's disabling injuries were not suffered in a theater of
operation or in direct support of a theater of operation, and
thus, were not the result of "active service in time of war," as
defined in N.J.S.A. 54:4-8.10(a).
