PRINCETON TP. v. TENACRE FOUNDATION


69 N.J. Super. 559 (1961)

174 A.2d 601

TOWNSHIP OF PRINCETON, A MUNICIPAL CORPORATION OF THE STATE OF NEW JERSEY, IN THE COUNTY OF MERCER, APPELLANT, v. TENACRE FOUNDATION, A CORPORATION OF THE STATE OF NEW JERSEY, AND DIVISION OF TAX APPEALS, DEPARTMENT OF THE TREASURY, STATE OF NEW JERSEY, RESPONDENTS.

Superior Court of New Jersey, Appellate Division.

Decided October 23, 1961.


Attorney(s) appearing for the Case

Mr. Henry M. Stratton, II argued the cause for appellant.

Mr. Francis E.P. McCarter argued the cause for respondent Tenacre Foundation (Messrs. McCarter & English, attorneys).

Mr. David D. Furman, Attorney General of New Jersey, filed a statement in lieu of brief on behalf of respondent Division of Tax Appeals, Department of the Treasury, State of New Jersey (Mr. Alan B. Handler, Deputy Attorney General, of counsel).

Before Judges PRICE, SULLIVAN and LEONARD.


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

The Township of Princeton levied an assessment for the year 1960 on a certain building owned by Tenacre Foundation. On appeal by the Foundation, the assessment was affirmed by the Mercer County Board of Taxation. On further appeal by the Foundation to the Division of Tax Appeals, the assessment was cancelled. The Township of Princeton now appeals.

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