HEATHER HOLDING CO. v. DIV., ETC. BD. OF TAXATION


36 N.J. Super. 195 (1955)

115 A.2d 127

HEATHER HOLDING CO., A NEW JERSEY CORPORATION, PLAINTIFF-APPELLANT, v. DIVISION OF TAX APPEALS IN THE DEPARTMENT OF THE TREASURY, ESSEX COUNTY BOARD OF TAXATION, AND CITY OF NEWARK, A MUNICIPAL CORPORATION, DEFENDANTS-RESPONDENTS.

Superior Court of New Jersey, Appellate Division.

Decided June 14, 1955.


Attorney(s) appearing for the Case

Mr. Samuel S. Saiber argued the cause for the appellant (Messrs. Foosaner & Saiber, attorneys).

Mr. David D. Furman, Deputy Attorney-General, argued the cause for respondents, Division of Tax Appeals in the Department of the Treasury, Essex County Board of Taxation (Mr. Grover C. Richman, Jr., Attorney-General of New Jersey, attorney; Mr. Thomas P. Nolan, Deputy Attorney-General, of counsel).

Mr. Vincent J. Casale argued the cause for the respondent City of Newark (Mr. Vincent P. Torppey, Corporation Counsel, attorney).

Before Judges CLAPP, JAYNE and FRANCIS.


The opinion of the court was delivered by FRANCIS, J.A.D.

Plaintiff sought relief in the Essex County Board of Taxation from the 1952 and 1953 assessment of certain real estate owned by it in the City of Newark. Both petitions of appeal accepted the land valuation. The sole ground of attack was the contention that the assessment of the buildings was in excess of true value. In each instance after hearing, the board decided that the property had not been valued "excessively...

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