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City of Clifton v. State Board of Tax Appeals

Decided: July 26, 1946.

CITY OF CLIFTON, PROSECUTOR,
v.
STATE BOARD OF TAX APPEALS ET AL., DEFENDANTS



On writ of certiorari.

For the prosecutor, John G. Dluhy and Frank W. Shershin.

For the defendants, Louis A. Fast, Joseph L. Lippman and Samuel I. Kessler.

Before Case, Chief Justice, and Justice Donges.

Donges

The opinion of the court was delivered by

DONGES, J. This case was before us on certiorari to review the judgments of the State Board of Tax Appeals, in four appeals to that Board, which resulted in the exemption from taxation for the year 1940 of four parcels of land known as Lot 30, Block 281; Lot 25, Block 270; Lot 25A, Block 270; and Lot 1, Block 270. Upon the proofs before us the judgments were affirmed, 131 N.J.L. 356. Appeal was taken to the Court of Errors and Appeals and the action of that Court was to remand the matter to this court for determination of questions referred to in the opinion of the Court of Errors and Appeals. 133 Id. 379.

In this court, the prosecutor filed nine reasons for reversing the judgments of the State Board of Tax Appeals. These reasons stated error as follows:

"1. That the State Board of Tax Appeals of the State of New Jersey erred in finding that the lands affected by said judgments were exempt from taxation under the provisions of the laws of the State of New Jersey.

"2. That the State Board * * * 'erred in finding that the lands affected by its judgments were owned or controlled by a rural cemetery association.'

"3. The State Board * * * 'erred in finding that the lands affected by its judgments were exempt from taxation whereas said lands were owned and controlled by a business corporation not entitled to such exemption.'

"4. The State Board * * * 'erred in finding that it had jurisdiction of the matters before it whereas the West Ridgelawn Cemetery was not a person "aggrieved" by the judgments of the Passaic County Board of Taxation.'

"5. The State Board * * * 'erred in its judgments because the West Ridgelawn Cemetery was without authority to take appeals for and in behalf of the Cresthaven Cemetery Association, Inc., a business corporation, or ...


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