Playhouse v. Millburn Township

The opinion of the court was delivered by

GAULKIN, J.A.D.

Plaintiff Paper Mill Playhouse made claim to exempt from local property taxes for the 1978 tax year three parcels of real property on which it operates a theater and conducts related activities. The Essex County Board of Taxation denied the claim but the Tax Court reversed that determination and granted the exemption. Defendant Township of Millburn now appeals.

Plaintiff claimed the exemption under N.J.S.A. 54:4-3.6, which provides in relevant part:

The following property shall be exempt from taxation under this chapter: ... all buildings…