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


41 N.J. 405 (1964)

197 A.2d 176

THIOKOL CHEMICAL CORPORATION, A CORPORATION, ETC., PLAINTIFF-RESPONDENT, v. MORRIS COUNTY BOARD OF TAXATION, TOWNSHIP OF DENVILLE, ET AL., DEFENDANTS-APPELLANTS. UNITED STATES OF AMERICA, INTERVENOR PLAINTIFF-RESPONDENT.

The Supreme Court of New Jersey.

Argued November 6, 1963.

Decided January 20, 1964.


Attorney(s) appearing for the Case

Mr. Alan B. Handler, Deputy Attorney General of New Jersey, argued the cause for defendant-appellant Morris County Board of Taxation (Mr. Arthur J. Sills, Attorney General of New Jersey, attorney).

Mr. Warren E. Dunn argued the cause for defendants-appellants Township of Denville and J. Elmer Vanderhoof, Tax Collector, etc. (Messrs. Dunn & Ambrose, attorneys).

Mr. Marshall Crowley argued the cause for plaintiff-respondent Thiokol Chemical Corporation (Messrs. Toner, Crowley, Woelper & Vanderbilt, attorneys).

Mr. George F. Lynch, of the District of Columbia Bar, argued the cause for intervenor plaintiff-respondent United States of America (Mr. David M. Satz, Jr., United States Attorney and Mr. Robert W. Carroll, Assistant United States Attorney; Mr. Louis F. Oberdorfer, Assistant Attorney General, Mr. Lee A. Jackson, Mr. I. Henry Kutz, of the District of Columbia Bar, attorneys).


The opinion of the court was delivered by FRANCIS, J.

This appeal involves the validity of assessments imposed under the Leasehold Taxing Act, L. 1949, c. 177, N.J.S.A. 54:4-2.3 et seq., by the Township of Denville on plaintiff, Thiokol Chemical Corporation, and on Reaction Motors, Inc. which had merged into Thiokol. The Superior Court, Law Division, vacated the assessments,

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