George A. Fuller Co. v. Jersey City

• Decision Date: 19 January 1943
• Parties: GEORGE A. FULLER CO. v. JERSEY CITY.
• Court: New Jersey Supreme Court

29 A.2d 720

21 N.J.Misc. 38

GEORGE A. FULLER CO.

v. JERSEY CITY.

State Board of Tax Appeals of New Jersey.

Jan. 19, 1943.

Proceeding by George A. Fuller Company against the City of Jersey City for a redetermination of an assessment levied on personal property for taxes falling due during the year 1939. On petitioner's motion for an adjournment of the hearing.

Motion denied.

John G. Flanigan, of Jersey City, for petitioner.

Frank P. McCarthy, of Jersey City, for respondent.

WAESCHE, President.

This case was set down to be heard at the court house in Jersey City on January 6, 1943, and notices of the date and place of the hearing were mailed to all interested parties on December 14, 1942.

On January 5, 1943, counsel for petitioner appeared before the State Board of Tax Appeals in Trenton, and moved for an adjournment of the hearing. Counsel for Jersey City, the respondent, appeared at the same time before the State Board but did not oppose petitioner's application for an adjournment.

After due deliberation, this Board denied the motion.

This refusal to grant petitioner's request for an adjournment would seem to be only an unimportant exercise of discretion by this Board. But that is not the case here. This Board's refusal was based on fundamental principles of law and policy, and we feel that the questions involved are of such importance as to warrant the filing of an opinion explaining the reasons for the Board's action.

The appeal in this case is from the action of the County Board of Taxation of Hudson County in dismissing an appeal from an assessment levied on personal property of the petitioner for taxes falling due during the year 1939.

The amount of revenue required to be raised each year by taxation for municipal, and county governments, and the public schools is determined in advance, i. e. during the first two months of the year, by the annual municipal, county and school budgets. These three divisions of government operate on a credit basis, that is, they incur debts and obligations in anticipation of the revenues they expect to receive from the collection of taxes during the ensuing year. If such revenues fall short of the anticipated amount, the shortage is made up by including it in the budget for the following year. Under the law these budgets must be published, and in some school districts they are voted upon by the electorate at the annual school election.

More than eighty per cent of the revenue needed each year for the support and maintenance of our municipal and county governments, and our public schools is raised by taxing real and personal property. The assessed valuations on all taxable property, except property used for railroad or canal purposes, is determined annually, in the first instance, by the local assessor as of October 1, of the year next preceding the year in which the taxes fall due. R.S. 54:4-9; 54:4-23, N.J.S.A. 54:4-9, 54:4-23. The State Tax Commissioner fixes the assessed value of all property used for railroad or canal purposes, R.S. 54:20-2, N.J.S.A. 54:20-2.

On or before March 10 of each year, the County Board of Taxation determines the total value of the taxable real and personal property in each taxing district, and also determines, for each taxing district, the tax rate for that year, R.S. 54:4-52, N.J.S.A. 54:4-52. Local taxes are due and payable in four installments—on the first day of February, May, August and November in each year, R.S. 54:4-66, N.J. S.A. 54:4-66. All unpaid taxes assessed locally on real estate become liens on the real estate on which they are assessed on and after December 1, of the year in which they fall due, R.S. 54:5-6, N.J.S.A. 54:5-6.

Therefore, each taxpayer knows in advance the amount that he is expected to contribute to the support of municipal and county governments, and the public schools during the ensuing year, and the time when such contributions are due and payable. Any change in the assessed value of any taxable property after March 10...