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NORTH BERGEN TP. v. THOMAS S. LEE ENTERPRISES, INC.

75 N.J. Super. 17 (1962)

182 A.2d 137

TOWNSHIP OF NORTH BERGEN IN THE COUNTY OF HUDSON, A TAXING DISTRICT OF THE STATE OF NEW JERSEY, PLAINTIFF-APPELLANT, v. THOMAS S. LEE ENTERPRISES, INC. AND DIVISION OF TAX APPEALS IN THE DEPARTMENT OF THE TREASURY, DEFENDANTS-RESPONDENTS.

Superior Court of New Jersey, Appellate Division.

Decided May 25, 1962.

Attorney(s) appearing for the Case

Mr. Nicholas S. Schloeder argued the cause for appellant.

Mr. Joseph A. Davis argued the cause for respondent Thomas S. Lee Enterprises, Inc. (Messrs. O'Mara, Schumann, Davis & Lynch, attorneys; Mr. Davis, of counsel).

Mr. Arthur J. Sills, Attorney General of New Jersey, attorney for respondent Division of Tax Appeals (Mr. Alan B. Handler, Deputy Attorney General, of counsel), filed statement in lieu of brief.

Before Judges PRICE, SULLIVAN and LEWIS.

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

The Township of North Bergen, County of Hudson, appeals from a judgment of the Division of Tax Appeals, Department of the Treasury, reducing the 1959 tax assessment of $80,000 to the sum of $500 on a "TV Transmitter Building" owned by respondent Thomas S. Lee Enterprises, Inc. (hereafter Enterprises).

The subject property was originally constructed in 1949...

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