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PINGRY CORP. v. HILLSIDE TP.

86 N.J. Super. 437 (1965)

207 A.2d 194

THE PINGRY CORPORATION, COMPLAINANT-APPELLANT, v. TOWNSHIP OF HILLSIDE, RESPONDENT-RESPONDENT, AND DIVISION OF TAX APPEALS OF THE DEPARTMENT OF THE TREASURY OF THE STATE OF NEW JERSEY, RESPONDENT. THE TOWNSHIP OF HILLSIDE, COMPLAINANT-RESPONDENT, v. THE PINGRY CORPORATION, RESPONDENT-APPELLANT, AND DIVISION OF TAX APPEALS OF THE DEPARTMENT OF THE TREASURY OF THE STATE OF NEW JERSEY, RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided February 11, 1965.

Attorney(s) appearing for the Case

Mr. Nicholas Conover English argued the cause for appellant (Messrs. McCarter & English, attorneys).

Mr. A. Howard Finkel argued the cause for respondent Township of Hillside.

Mr. Arthur J. Sills, Attorney General of New Jersey, attorney for respondent Division of Tax Appeals, Department of the Treasury, filed a statement in lieu of brief pursuant to R.R. 1:7-4(b) (Mr. Alan B. Handler, First Assistant Attorney General, of counsel).

Before Judges CONFORD, KILKENNY and LEWIS.

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

The Pingry Corporation, owner and operator of The Pingry School, a private day school for boys, located in the Township of Hillside, appeals from a series of final judgments of the Division of Tax Appeals, Department of the Treasury, of the State of New Jersey.

In 1962 the municipality rendered 14 tax bills to Pingry assessing for taxation all of its property. Upon appeals to the Union County Board of...

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