Paper Mill Playhouse, Plaintiff-Appellant v. Millburn Township, Defendant-Respondent

Summary

The Supreme Court of New Jersey held that Paper Mill Playhouse qualifies for a property‑tax exemption under N.J.S.A. 54:4-3.6 because it is organized exclusively for the moral and mental improvement of men, women and children, its property is actually and exclusively used for that purpose, and its operations are not conducted for profit. The Court reversed the Appellate Division’s denial of the exemption, and Justice Clifford and Justice Schreiber dissented, arguing the theater operates as a commercial enterprise.