City Of Newark v. Fischer., A-197.

• Decision Date: 15 August 1949
• Docket Number: No. A-197.,A-197.
• Citation: 67 A.2d 903
• Parties: CITY OF NEWARK v. FISCHER.
• Court: New Jersey Superior Court

67 A.2d 903

CITY OF NEWARK

v.FISCHER.

No. A-197.

Superior Court of New Jersey, Appellate Division.

Argued April 18, 1949.

Decided Aug. 15, 1949.

Appeal from Division of Tax Appeals.

Petition on appeal by the City of Newark, opposed by Charles Fischer, or the Norbet Corporation, for review of a judgment of the Essex County Board of Taxation. From a judgment of the Division of Tax Appeals, Charles Fischer, or the Norbet Corporation, appeals.

Judgment affirmed.

Before Judges McGEEHAN, DONGES and COLIE.

Frederick C. Vonhof, Newark, argued the cause for appellant.

Thomas L. Parsonnet, Newark, argued the cause for respondent (Vincent J. Casale, Newark, on the brief).

The opinion of the court was delivered by

McGEEHAN, S.J.A.D.

On appeal by the City of Newark, the Diviion of Tax Appeals restored an assessment of $77,200 on certain property in Newark. The only question argued is whether the Division of Tax Appeals had jurisdiction to hear the appeal. Its jurisdiction depends upon whether the appeal to the Division of Tax Appeals by the City of Newark, from the judgment of the Essex County Board of Taxation, was filed within time.

The actual assessment levied for the year 1947 against the property in question was $77,200. In July, 1947, the present appellant filed a petition of appeal with the Essex County Board of Taxation, alleging that the property in question was assessed for the year 1947 at $79,200, and asking that the assessment be reduced by $79,200 so that there would be no assessment against the property. The reason given in the statement attached to this petition was that the property on the assessing date, October 1, 1946, was owned by the Trustees for the Support of Public Schools, and was exempt from taxation, and that the petitioners were only the holders of an executory contract to purchase the property. For prior litigation concerning the taxability of this property see Trustees for the Support of Public Schools v. Murphy, 130 N.J.L. 434, 33 A.2d 570 (Sup.Ct.1943); Norbet Corp. v. City of Newark, 135 N.J.L. 314, 51 A.2d 541 (Sup.Ct.1947), affirmed O.B. 137 N.J.L. 301, 59 A.2d 624 (E. & A. 1948).

The County Board, on October 30, 1947, granted the petition and filed a certificate of judgment, which reduced the assessment against this property for the year 1947 by $79,200. Thereafter, on November 14, 1947, the County Board, without any amendment of the petition of appeal and without notice or hearing, filed a corrected certificate of judgment, which reduced the assessment for the year 1947 by $77,200, an amount which coincided with the actual assessment. On December 8, 1947, Newark filed with the Division of Tax Appeals an appeal from the November 14, 1947, judgment of the Essex County Board of Taxation which granted a reduction of...