New Jersey Tax Court March 17, 1983 (Tall Timbers, Inc. v. Vernon Township)

LASSER, P.J.T.C.

Taxpayers contest the 1979 assessments on their parcels of vacant land (campsites) in a condominium campground community known as Tall Timbers, located on Route 564 in Vernon Township, Sussex County, New Jersey. These taxpayers are Tall Timbers, Inc., the condominium campsite developer, and *302individuals who purchased their campsites from Tall Timbers, Inc.