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CITY OF TRENTON v. N.J. DIV. OF TAX APPEALS

65 N.J. Super. 1 (1960)

166 A.2d 777

CITY OF TRENTON, APPELLANT, v. STATE OF NEW JERSEY, DIVISION OF TAX APPEALS, DEPARTMENT OF THE TREASURY, AND RIDER COLLEGE, RESPONDENTS.

Superior Court of New Jersey, Appellate Division.

Decided December 29, 1960.

Attorney(s) appearing for the Case

Mr. John A. Brieger argued the cause for appellant (Messrs. Louis Josephson and John A. Brieger, attorneys).

Mr. Crawford Jamieson argued the cause for respondent Rider College (Messrs. Jamieson, Walsh and McCardell, attorneys; Mr. Peter P. Walsh, Jr. on the brief).

Before Judges CONFORD, FREUND and KILKENNY.

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

The State Division of Tax Appeals ordered the cancellation of property tax assessments for the years 1957 and 1958 levied by the City of Trenton against 29 properties owned by Rider College and located in that city. In doing so, the State Division upheld the college's contention that it was entitled to tax exemption under N.J.S.A. 54:4-3.6, which provides, inter alia, tax exemption in favor of...

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