Township of Landis v. Borough of Vineland

Keeameb, Commissionee.

This is an appeal from a judgment of the Cumberland County Board of Taxation canceling an assessment for the year 1943 in the sum of $350,000 levied by Landis Township, petitioner herein, against certain personal property owned by the respondent, Borough of Yineland. The assessment, as originally made, incorrectly named the Yineland Electric Company, as owner, but the respondent has waived any objection to this formal defect, and the erroneous designation is not an issue herein.

The facts have been stipulated by the parties. The Borough of Yineland is the owner and…