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BELL v. CITY OF CORBIN CITY

164 N.J. Super. 21 (1978)

395 A.2d 546

JOHN BELL AND FLORENCE BELL, HIS WIFE, RESPONDENTS, v. CITY OF CORBIN CITY, A MUNICIPAL CORPORATION OF THE STATE OF NEW JERSEY, APPELLANT.

Superior Court of New Jersey, Appellate Division.

Decided November 24, 1978.

Attorney(s) appearing for the Case

Mr. Richard A. Russell argued the cause for appellant (Messrs. Loveland, Garrett & Russell, attorneys).

Mr. Leland A. Stanford argued the cause for respondents (Messrs. Stanford & Bruce, attorneys; Mr. William H. Bruce III on the brief).

Before Judges LYNCH and HORN.

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

The City of Corbin City appeals from a judgment of the Division of Tax Appeals which vacated a $3,800 real property assessment on a "mobile" home owned by respondents John Bell and Florence Bell, his wife.

The judge of the Division held that the home involved was personal property, saying that the subject case stands "four square" with the case of

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