GREENWOOD CEMETERY, ETC. v. CITY OF MILLVILLE


1 N.J. Tax 408 (1980)

THE GREENWOOD CEMETERY ASSOCIATION OF MILLVILLE, INC., PLAINTIFF, v. CITY OF MILLVILLE, DEFENDANT.

Tax Court of New Jersey.

July 30, 1980.


Attorney(s) appearing for the Case

Shapiro, Eisenstat, Capizola, O'Neill & Gabage for plaintiff (Charles W. Gabage, appearing).

William L. Forester for defendant, City of Millville.

John J. Degnan, Attorney General, for The New Jersey Cemetery Board, intervenor (Mark S. Rattner, Deputy Attorney General, appearing).


RIMM, J.T.C.

The Greenwood Cemetery Association of Millville, Inc. (hereafter "Association"), is a corporation organized under the New Jersey Cemetery Act, N.J.S.A. 8A:1-1 et seq., effective December 1, 1971, and its predecessor statutory provisions, the Rural Cemetery Act, N.J.S.A. 8:1-1 et seq. It is the owner of Lot 3, in Block 226A, a tract of just under 25 acres, at 10th and Broad Streets...

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