MORRIS CTY. PARK COMM'N v. CHESTER TP.


2 N.J. Tax 426 (1981)

MORRIS COUNTY PARK COMMISSION, PLAINTIFF, v. TOWNSHIP OF CHESTER, DEFENDANT.

Tax Court of New Jersey.

April 27, 1981.


Attorney(s) appearing for the Case

George H. Harbaugh, for plaintiff.

Phillip F. Guidone, for defendant.


LASSER, P.J.T.C.

The Morris County Park Commission (taxpayer) seeks review of the action of the Morris County Board of Taxation denying tax exemption on real property located in the Township of Chester and known as Block 2, Lot 4-1 for the year 1978. The subject property consists of approximately 77 acres of vacant land used by taxpayer as a park and known as the Bamboo Brook Outdoor Education Center. On October 1, 1977, the assessing date for the 1978 tax year, the...

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