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PRINCETON TWP. v. INSTITUTE FOR ADVANCED STUDY

59 N.J. Super. 46 (1960)

157 A.2d 136

TOWNSHIP OF PRINCETON, A MUNICIPAL CORPORATION OF THE STATE OF NEW JERSEY IN THE COUNTY OF MERCER, APPELLANT, v. INSTITUTE FOR ADVANCED STUDY, A CORPORATION OF THE STATE OF NEW JERSEY, AND THE DIVISION OF TAX APPEALS, DEPARTMENT OF THE TREASURY, STATE OF NEW JERSEY, RESPONDENTS.

Superior Court of New Jersey, Appellate Division.

Decided January 4, 1960.

Attorney(s) appearing for the Case

Mr. Gordon D. Griffin argued the cause for appellant.

Mr. Henry M. Stratton, II, argued the cause for respondent Institute for Advanced Study (Messrs. Smith, Stratton & Wise, attorneys).

Mr. Murry Brochin, Deputy Attorney General, filed a statement in lieu of brief (Mr. David D. Furman, Attorney General, attorney for respondent Division of Tax Appeals).

Before Judges GOLDMANN, FREUND and HANEMAN.

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

Princeton Township appeals from a judgment of the Division of Tax Appeals exempting from local property taxation Olden Manor, the official residence of the Director of the Institute for Advanced Study ("Institute").

The township had assessed the residence, the land on which it was erected, and personal property located therein, at $105,900 for the year...

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