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PINGRY CORP. v. HILLSIDE TP.

46 N.J. 457 (1966)

217 A.2d 868

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.

The Supreme Court of New Jersey.

Decided March 7, 1966.

Attorney(s) appearing for the Case

Mr. Nicholas Conover English argued the cause for appellant (Messrs. McCarter & English, attorneys; Mr. English, of counsel and on the brief).

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

Mr. Alan B. Handler, First Assistant Attorney General, filed a statement in lieu of brief on behalf of respondent, Division of Tax Appeals (Mr. Arthur J. Sills, Attorney General, attorney).

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

The Pingry Corporation, a non-profit educational institution incorporated pursuant to N.J.S.A. 15:1-12 et seq., appeals from a decision of the Appellate Division (86 N.J.Super. 437 (1965)) affirming in part and reversing in part certain tax assessments made by the Township of Hillside upon buildings and lands used by Pingry in

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