Plaintiff does not contest the assessed value but does assert its right to exemption from taxation. The assessor assessed the land at $485,000 for the two tax years. The tax map designation changed but the land in question remained the same. The vacant land, consisting of approximately 19.5 acres, is identified as Block 309, Lot 1D on the Woodbridge Township tax maps for 1975 and as Blocks 295-298, Lot 1D for 1976.The land was not intended to be used for cemetery purposes and therefore was not "dedicated" to this stated use. Once having determined that the land was no longer necessary or suitable for its original purpose, that which could actually transpire thereafter is unimportant. The operative fact is that the plaintiff determined that the subject property was no longer necessary or suitable for interment purposes. ![]() ![]() The operative fact is not the execution of a conditional sales contract nor the submission of an application for approval of the sale by the cemetery board nor the elimination of the conditions within the contract nor the actual consummation of the contract. To give the words utilized their actual denotation is to find that "intention" is implicit i.e., an intention to use the property within the reasonably foreseeable future for cemetery purposes. The Legislature could have provided for such total exclusion from taxation by simply deleting the words "dedicated for cemetery purposes" from the enactment. ![]()
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