Camden County Realty Co. v. State Board of Tax Appeals

The opinion of the court was delivered by

Perskie, J.

This is a land tax case. The question for decision is whether on the facts of this case the State Board of Tax Appeals erred, as claimed, in affirming the assessments, for the tax year of 1942, of the four lots owned by prosecutor and located in the respondent borough.

Prosecutor owns lots numbered 22, 23, 24 and 25, in Block 8E, Plat 2, in the taxing district of the Borough of Oaklyn, Camden County, New Jersey. Lots 22, 23 and 24 are vacant lots. Each has a frontage of 50 feet on Oakland Avenue and a depth of 175 feet. Oakland Avenue is a…