Paper Mill Playhouse v. Millburn Township

The opinion of the Court was delivered by

GARIBALDI, J.

The issue is whether Paper Mill Playhouse (Paper Mill), a nonprofit corporation, is entitled to an exemption from local property taxes under N.J.SA. 54:4-3.6. The property is located in Millburn, New Jersey, and consists of three adjacent lots on which the theater and its parking lot are located.1 In 1978 the property was assessed at a value of $404,600. It is the only property located within Cultural C Zone, defined in the Township of Millburn (Millburn) zoning ordinance as “an area devoted to cultural activities intended to enhance the…