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CITY OF PASSAIC v. GERA MILLS

55 N.J. Super. 73 (1959)

150 A.2d 67

CITY OF PASSAIC, A MUNICIPAL CORPORATION, PETITIONER-APPELLANT, v. GERA MILLS, GERA CORPORATION AND PASSAIC INDUSTRIAL CENTER, INC., RESPONDENTS-RESPONDENTS, AND DIVISION OF TAX APPEALS, DEPARTMENT OF THE TREASURY, RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided April 2, 1959.

Attorney(s) appearing for the Case

Mr. William N. Gurtman argued the cause for appellant.

Mr. Vincent E. Hull argued the cause for respondents Gera Mills, Gera Corporation and Passaic Industrial Center, Inc. (Mr. Thomas E. Duffy, attorney).

Mr. Theodore Botter, Deputy Attorney General, argued the cause for respondent Division of Tax Appeals (Mr. David D. Furman, Attorney General, attorney).

Before Judges GOLDMANN, FREUND and HANEMAN.

The opinion of the court was delivered by GOLDMANN, S.J.A.D.

The City of Passaic appeals from judgments of the Division of Tax Appeals ("Division") determining the assessment on the real property of Gera Mills and its successor owners Gera Corporation and Passaic Industrial Center, Inc. (hereinafter "taxpayer") located on Eighth Street, Passaic, N.J., for the years 1954, 1956 and 1957. The property in question consisted...

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