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IN RE APPEAL OF NEPTUNE TP.

86 N.J. Super. 492 (1965)

207 A.2d 330

IN THE MATTER OF THE APPEAL OF THE TOWNSHIP OF NEPTUNE IN THE COUNTY OF MONMOUTH, TOWNSHIP OF NEPTUNE, IN THE COUNTY OF MONMOUTH, A MUNICIPAL CORPORATION, APPELLANT, v. SHARK RIVER HILLS BEACH CORPORATION, RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Last Supplemental Brief Filed November 5, 1964.

Decided February 19, 1965.

Attorney(s) appearing for the Case

Mr. William J. O'Hagan argued the cause for appellant (Messrs. Stout & O'Hagan, attorneys).

Mr. Sidney J. Bernstein argued the cause for respondent (Mr. Irving E. Kosky, attorney).

Before Judges GAULKIN, FOLEY and COLLESTER.

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

This is an appeal from an assessment made by the Division of Tax Appeals, Department of the Treasury (Division), on a beach front property and improvements owned by respondent Shark River Hills Beach Corporation (taxpayer).

The premises are known as Block 402, Lot 14, Riverside Drive, Neptune Township. The local assessor valued the property for tax purposes...

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