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City of Newark v. Essex County Board of Taxation

Decided: January 19, 1942.

THE CITY OF NEWARK, PROSECUTOR,
v.
ESSEX COUNTY BOARD OF TAXATION AND THE MONTANA POWER COMPANY, A CORPORATION OF NEW JERSEY, RESPONDENTS



On certiorari.

For the prosecutor, Raymond Schroeder (Joseph A. Ward, of counsel).

For the respondents, Lindabury, Depue & Faulks (Josiah Stryker and Edward N. Lippincott, of counsel).

Before Justices Bodine, Perskie and Porter.

Perskie

The opinion of the court was delivered by

PERSKIE, J. This is a tax case. The issue before us is whether the Essex County Board of Taxation erred in granting

respondent's motion to dismiss in part prosecutor's complaint which sought, pursuant to N.J.S.A. 54:3-20, to have included in a personal property assessment for the year 1939, certain intangible personalty allegedly omitted by the assessor.

On November 28th, 1940, the tax collector of the City of Newark filed his complaint with the Essex County Board of Taxation alleging, generally stated, that respondent was, on October 1st, 1938, the owner of certain personal property which was wholly omitted from the assessment rolls for the taxing year of 1939. The personal property in question was listed, in a schedule attached to the complaint and by reference made a part thereof as follows:

"SCHEDULE A."

Itemized list of specific personal property belonging to Montana Power Company located at 834 Broad Street, Newark, New Jersey, as of October 1st, 1938.

Investment in associated companies $8,180,554.46

Other investments ...


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