Tax Court: City of Plainfield v. Borough of Middlesex, Docket No. 000160-2019; opinion by Sundar, J.T.C., decided December 24, 2019. For plaintiff - John S. Wisniewski (Wisniewski & Associates, L.L.P., attorneys); for defendant - Michael P. O’Grodnick (Savo, Schalk, Gillespie, O’Grodnick & Fisher, P.A., attorneys).
Held: Property owned by plaintiff, City of Plainfield, located in defendant, Borough of Middlesex, is exempt from local property tax under N.J.S.A. 54:4-3.3. The exemption is not lost because a portion of the property is undisputedly used by defendant and the general public for public purposes, and the remainder is retained in its natural wooded state.