Township of Landis v. Division of Tax Appeals

The opinion of the court was delivered by

Colie, J.

Defendant Borough of Vineland owns and operates an electric power plant located within the limits of the municipality. Certain of its poles, lines and equipment are within the limits of the adjoining Township of Landis to some of whose residents electrical energy is sold. The Township of Landis levied an assessment .of $350,000 for 1943 upon such poles, lines and equipment located within its borders. On appeal the Cumberland County Board of Taxation canceled the assessment and the Division of Tax Appeals on appeal to it affirmed the County…