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GIBRALTAR CORRUGATED PAPER CO. v. NORTH BERGEN TP.

20 N.J. 213 (1955)

119 A.2d 135

GIBRALTAR CORRUGATED PAPER CO., INC., ET AL., PLAINTIFFS-APPELLANTS, v. THE TOWNSHIP OF NORTH BERGEN IN THE COUNTY OF HUDSON AND DIVISION OF TAX APPEALS, DEPARTMENT OF THE TREASURY, DEFENDANTS-RESPONDENTS.

The Supreme Court of New Jersey.

Decided December 5, 1955.

Attorney(s) appearing for the Case

Mr. Joseph C. Glavin argued the cause for the plaintiffs-appellants (Mr. Joseph C. Glavin, attorney for plaintiffs-appellants Gibraltar Corrugated Paper Co., Inc., and The Prudential Insurance Company of America; Mr. Joseph V. Cullum, attorney for plaintiffs-appellants Max Eckhardt & Son, Inc., Harold M. Pitman Company, Triple M. Transportation Co. and Calumet Block Company; Messrs. Otis & Kilkenney, attorneys for plaintiff-appellant Grand City Container Corporation; Mr. Jay M. Levenson, attorney for plaintiffs-appellants Ecco High Frequency Electric Corp., North Hudson Grocery Company and Constance A. Weber; Messrs. Burke, Sheridan & Hourigan, attorneys for plaintiffs-appellants Felix A. Tagliabue, W.L. Cameron Co., Inc., Shippen Holding Co., Nine Sixty One Bergenline Avenue Company, et al.).

Mr. Nicholas S. Schloeder argued for the defendants-respondents.

The opinion of the court was delivered by BURLING, J.

This appeal stems from an order of the Division of Tax Appeals granting the motion of defendant Township of North Bergen (hereinafter referred to as North Bergen) to dismiss so much of the petitions of appeal of the various taxpayer plaintiffs as were based upon a prayer for relief to reduce their assessments at true value "to the same level and standard of value used in levying assessments on other types of property...

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