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Evening Times Printing and Publishing Co. v. City of Bayonne

Decided: September 17, 1946.

EVENING TIMES PRINTING AND PUBLISHING COMPANY, PROSECUTOR,
v.
THE CITY OF BAYONNE AND DIVISION OF TAX APPEALS, RESPONDENTS



On certiorari.

For the prosecutor, Alfred Brenner.

For the respondents, Aaron A. Melniker (William Rubin, of counsel).

Before Justices Bodine, Perskie and Wachenfeld.

Wachenfeld

The opinion of the court was delivered by

WACHENFELD, J. The personal property of the prosecutor designated as Book 5, page 3, line 11, was assessed for the year 1944 at $100,000. An appeal to the Hudson County Tax Board resulted in an affirmance and an appeal was taken to the Division of Tax Appeals.

Testimony taken before the County Tax Board by stipulation was considered and accepted by the Division of Tax Appeals, which affirmed the judgment of the County Board.

Respondents offered no evidence at the hearing and rested upon their contention that the prosecutor's evidence of value was insufficient to overcome the presumption of correctness of the assessment. Central Railroad Company of New Jersey v. State Tax Department, 112 N.J.L. 5.

No further testimony was taken after the allowance of the writ.

Prior to the hearing before the County Board an agreement was entered into between the municipality and the prosecutor reducing the assessment to $15,000.

The County Board refused to recognize it.

The items of paper inventory and accounts receivable were not disputed. They amounted to $3,450.46 ...


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