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FEDERAL PAPER BOARD CO., INC. v. BOGOTA

129 N.J. Super. 308 (1974)

323 A.2d 527

FEDERAL PAPER BOARD CO., INC., PETITIONER-APPELLANT, v. BOROUGH OF BOGOTA, RESPONDENT-RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Remanded March 26, 1974.

Decided July 15, 1974.

Attorney(s) appearing for the Case

Mr. Martin T. Durkin argued for appellant (Messrs. Durkin & Foerst, attorneys).

Mr. Thomas A. Tinghino argued for respondent.

Before Judges COLLESTER, LYNCH and MICHELS.

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

Appellant-taxpayer appeals from a decision of the Division of Tax Appeals (Division) which sustained the tax rate on tangible business personalty in Bogota as fixed by the Bergen County Tax Board at $13.64 for the tax year 1965. Appellant contends that the county board erred in arriving at the tax rate because it used as a base for calculation thereof the value...

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