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THIOKOL CHEM. CORP. v. MORRIS COUNTY BD. OF TAX.

76 N.J. Super. 232 (1962)

184 A.2d 75

THIOKOL CHEMICAL CORPORATION, PLAINTIFF, v. MORRIS COUNTY BOARD OF TAXATION, TOWNSHIP OF DENVILLE, AND J. ELMER VANDERHOOF, TAX COLLECTOR OF THE TOWNSHIP OF DENVILLE, DEFENDANTS, UNITED STATES OF AMERICA, INTERVENOR.

Superior Court of New Jersey, Law Division.

Decided September 6, 1962.

Attorney(s) appearing for the Case

Messrs. Toner, Crowley, Woelper & Vanderbilt (Mr. Marshall Crowley appearing), attorneys for plaintiff.

Mr. Arthur J. Sills, Attorney General of New Jersey (Mr. Alan B. Handler and Mr. Maurice R. Strickland, Deputy Attorneys General appearing), attorney for Morris County Board of Taxation.

Messrs. Jeffers & Mountain (Mr. Albert B. Jeffers, Jr., and Mr. Robert J. DelTufo appearing), attorneys for defendants Township of Denville and J. Elmer Vanderhoof, Tax Collector.

Mr. David M. Satz, U.S. Attorney (Mr. Raymond W. Young, Assistant U.S. Attorney; Mr. Joel Handel, Department of Justice, and Mr. Richard B. Berryman, Department of Navy), attorney for United States of America.

STANTON, J.S.C.

This is an action in lieu of prerogative writs for the review of judgments of the defendant Morris County Tax Board, entered against the plaintiff under chapter 177, Laws of 1949 (N.J.S.A. 54:4-2.3 et seq.), in which the Board affirmed assessments for the tax years 1957 and 1958 under the Omitted Property Assessment Act, N.J.S.A. 54:4-63.12 et seq. The United States of America, the owner of the lands, buildings, plant...

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