ISLAND HEIGHTS v. PRESBYTERIAN CAMPS & CONFERENCES, INC.


68 N.J. Super. 291 (1961)

172 A.2d 228

BOROUGH OF ISLAND HEIGHTS IN THE COUNTY OF OCEAN, PETITIONER-APPELLANT, v. PRESBYTERIAN CAMPS AND CONFERENCES, INC., RESPONDENT-RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided June 29, 1961.


Attorney(s) appearing for the Case

Mr. Wilbert J. Martin, Jr., argued the cause for appellant.

Mr. Harold A. Schuman argued the cause for respondent (Messrs. Haines & Schuman, attorneys).

Before Judges PRICE, GAULKIN and SULLIVAN.


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

Borough of Island Heights, petitioner herein, appeals from a judgment of the Division of Tax Appeals which affirmed the action of the Ocean County Board of Taxation cancelling the assessment for taxes on certain underwater lands held by Presbyterian Camps and Conferences, Inc., respondent herein, under a riparian deed.

The facts are not in dispute. Respondent...

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