Jersey City v. State Tax Com'r

• Citation: 29 A.2d 716,21 N.J.Misc. 36
• Parties: JERSEY CITY v. STATE TAX COM'R et al.
• Decision Date: 19 January 1943
• Court: United States State Supreme Court (New Jersey)

29 A.2d 716

21 N.J.Misc. 36

JERSEY CITY

v. STATE TAX COM'R et al.

New Jersey Board of Tax Appeals.

Jan. 19, 1943.

Proceeding in the matter of the appeal by the City of Jersey City, New Jersey, from an assessment of second-class railroad properties of the Delaware, Lackawanna & Western Railroad System, used for railroad purposes for taxes due during the year 1940, as determined by the State Tax Commissioner. On motion by respondent Delaware, Lackawanna & Western Railroad System to dismiss the appeal.

Appeal dismissed. Assessment affirmed.

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

Harry A. Walsh, of Trenton, for State Tax Com'r.

M. M. Stalhnan, of Newark, for Delaware, Lackawanna & Western Railroad System.

WAESCHE, President.

On June 17, 1940, the petitioner, the City of Jersey City, filed its appeal in this matter from the assessment of second class railroad properties of the Delaware, Lackawanna & Western Railroad System used for railroad purposes, for taxes due during the year 1940, as determined by the State Tax Commissioner. The hearing of this appeal has been adjourned from time to time by consent of counsel for the respective parties.

At the time of calling the calendar of appeals on September 15, 1942, the respondent, Delaware, Lackawanna & Western Railroad System, moved to dismiss this appeal on the ground, among others, that the State Board of Tax Appeals had lost jurisdiction to hear and determine the appeal because the hearing thereon was not held and concluded on or before October 15, 1940, in accordance with the provisions of Section 54:26-10 of the 1937 Revised Statutes of New Jersey, N.J.S.A. 54:26-10.

The assessed value of the railroad properties of the respondent, Delaware, Lackawanna & Western Railroad System, which is the subject matter of this appeal, was finally determined by the State Tax Commissioner and certified to the comptroller of New Jersey on or before June 1, 1940. 1937 R.S. 54:27-1, N.J.S.A. 54:27-1. Any appeal from his final determination had to be taken by filing a written complaint with the State Board of Tax Appeals on or before Monday, June 17, 1940. 1937 R.S. 54:26-7, N.J.S.A. 54:26-7. This appeal should have been heard on or before October 15, 1940, and the final determination of the State Board of Tax Appeals should have been certified to the State Tax Commissioner between November 1st, and November 5, 1940. The statute reads as follows: "The state board of tax appeals shall conclude its...