Morris County Park Commission v. Township of Chester

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 property was owned nine-tenths by Martha and Charles Norton and one-tenth by Morris County as tenants in common. In 1978 the…