Beth Israel Cemetery Ass'n v. Township of Woodbridge

Plaintiff is a cemetery association operating under the provisions of N.J.S.A. 8A:1—1 et seq. Its cemetery • facilities are located in the Township of Woodbridge. The township’s tax assessor denied plaintiff its previously granted exemption from local property taxes on a portion of its property for the years 1975 and 1976. Plaintiff appealed first to the Middlesex County Board of Taxation, which affirmed the assessor’s determination, and then to the Tax Court, 1 N.J.Tax Ct. 149, which affirmed the board’s decision.

The property in question is described as being “generally undeveloped,…