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PASSAIC v. PASSAIC INDUSTRIAL CENTER, INC.

59 N.J. Super. 174 (1960)

157 A.2d 539

CITY OF PASSAIC, A MUNICIPAL CORPORATION, PETITIONER-APPELLANT, v. PASSAIC INDUSTRIAL CENTER, INC., RESPONDENT-RESPONDENT, AND DIVISION OF TAX APPEALS, DEPARTMENT OF THE TREASURY, RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided January 22, 1960.

Attorney(s) appearing for the Case

Mr. William N. Gurtman argued the cause for appellant.

Mr. Vincent E. Hull argued the cause for respondent Passaic Industrial Center, Inc. (Mr. Thomas E. Duffy, attorney).

Mr. Theodore I. Botter, Deputy Attorney General, filed a statement in lieu of brief on behalf of respondent Division of Tax Appeals, Department of the Treasury (Mr. David D. Furman, Attorney General, attorney).

Before Judges GOLDMANN, CONFORD and HANEMAN.

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

The City of Passaic appeals from the entry of summary judgment by the Division of Tax Appeals affirming the assessment of $1,022,460 (being $90,720 on land and $931,740 on improvements), as reduced by the Passaic County Board of Taxation from $1,291,900, the assessment levied on the real property of Passaic Industrial Center, Inc. for the year 1958, and dismissing the city's appeal from the county tax board...

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