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Gannon v. State Board of Tax Appeals

Decided: November 30, 1939.

WILLIAM R. GANNON, PROSECUTOR,
v.
THE STATE BOARD OF TAX APPEALS AND CITY OF JERSEY CITY, RESPONDENTS; MARY MCCARDLE, PROSECUTRIX, V. THE STATE BOARD OF TAX APPEALS AND CITY OF JERSEY CITY, RESPONDENTS



On certiorari.

For the prosecutor and prosecutrix, William R. Gannon.

For the respondents, James A. Hamill (Frank P. McCarthy, of counsel).

Before Justices Parker, Bodine and Perskie.

Perskie

The opinion of the court was delivered by

PERSKIE, J. The writ in each case seeks to review the judgment of the State Board of Tax Appeals affecting the assessment of the home property of each party in Jersey City for the year of 1937.

The hearing of both cases, before the State Board of Tax Appeals and this court was, by concession, consolidated.

In case number 233, prosecutor is the owner of the premises known as 176 Belmont avenue, Jersey City; it is designated as lot 22A in block 1819 on the official assessment map of the city. The size of the lot is twenty-nine and eight-hundredths feet by one hundred and forty-two feet. The building on the lot is a two and one-half story, cellar, frame, one-family building containing six rooms and bath, with two rooms in the attic. It has hardwood floors on the first and second floor and pine floors in the attic. The bath has a tile floor. The building is steam heated and stands on a brick foundation. The building was erected in 1904 and is in good condition.

For the year of 1937, as of October 1st, 1936, the property was assessed by the local assessors as follows: land, $8,100, building, $4,100, or a total of $12,200.

On appeal to the Hudson County Board of Taxation that board granted prosecutor a reduction of $100 on the building.

Prosecutor then appealed to the State Board of Taxation. In his petition of appeal he sought to have the assessment of his property reduced to the following amounts: land, $4,000, building, $4,000, or a total of $8,000; he subsequently amended his petition in which he sought to have the assessment on the building reduced to $2,100, or a total of $6,100.

The State Board of Tax Appeals affirmed the assessment of $12,100 ($8,100 on land and $4,000 on building) as fixed by the Hudson County Board of Taxation.

In case number 234, prosecutrix is the owner of the premises known as 170 Belmont avenue, Jersey City; it immediately adjoins the Gannon property. It is designated as lot 20A in block 1819 on the official map of the city. The size ...


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