Greenwood Cemetery Ass'n v. City of Millville
New Jersey Tax Court
1Opinion of the Court
RIMM, J. T. C.
The Greenwood Cemetery Association of Millville, Inc. (hereafter “Association”), is a corporation organized under the *410New Jersey Cemetery Act, N.J.S.A. 8A:1-1 et seq., effective December 1, 1971, and its predecessor statutory provisions, the Rural Cemetery Act, N.J.S.A. 8:1-1 et seq. It is the owner of Lot 3, in Block 226A, a tract of just under 25 acres, at 10th and Broad Streets in the City of Millville, Cumberland County, where it operates and maintains a cemetery. The property of the Association was assessed for the year 1973 at $10,000 for improvements, namely, the…
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