MANHATTAN TRAILER CT. v. TP. OF N. BERGEN


104 N.J. Super. 405 (1969)

250 A.2d 156

MANHATTAN TRAILER COURT AND TRAILER SALES, INC., A NEW JERSEY CORPORATION, PETITIONER-RESPONDENT, v. TOWNSHIP OF NORTH BERGEN IN THE COUNTY OF HUDSON, A TAXING DISTRICT OF THE STATE OF NEW JERSEY, RESPONDENT-APPELLANT, AND DIVISION OF TAX APPEALS IN THE DEPARTMENT OF THE TREASURY, RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided February 19, 1969.


Attorney(s) appearing for the Case

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

Mr. Leo Rosenblum argued the cause for petitioner-respondent.

Before Judges SULLIVAN, FOLEY and LEWIS.


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

This appeal involves the issue whether house trailers (mobile homes) parked in a trailer camp are taxable as real property. The Division of Tax Appeals ruled that, on the facts presented, the trailers were not permanently affixed to the realty and were not taxable as improvements on real property. The township has appealed this ruling. For reasons hereinafter detailed, we affirm the Division ruling.

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