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IN RE ESTATE OF MILLS

88 N.J. Super. 502 (1965)

212 A.2d 799

IN THE MATTER OF THE ALLEGED ESCHEAT OF REAL ESTATE OF GUSSIE MILLS, DECEASED.

Superior Court of New Jersey, Chancery Division.

Decided July 28, 1965.

Attorney(s) appearing for the Case

Mr. Arthur J. Sills, Attorney General of New Jersey (Mr. Charles J. Kehoe, appearing), for the State.

Mr. Felix J. Verlangieri for City of Orange.

HERBERT, J.S.C.

Gussie Mills died on July 7, 1962. She owned real estate at 424 Parkinson Terrace, Orange. Although she had made a will, it contained no effective disposition of real or personal estate and she left no one to take by descent or intestacy. Thus her property passed to the State of New Jersey by escheat. To what extent, if at all, did the real estate become exempt from local real estate taxes as a result of the State's ownership? That is the basic question...

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