Duke Power Co. v. Essex County Board of Taxation

The writ brings up for review a judgment of the Essex County Board of Taxation entered January 20th, 1939, denying prosecutor’s motion to dismiss, for lack of jurisdiction of the subject-matter and for other reasons, the complaint and petition of the city of Newark and the proceedings had thereunder purporting to be pursuant to R. S. 54:3-20.

The petition referred to was hied by the city of Newark with the Essex County Board of Taxation November 30th, 1938. The complaint and petition alleged that on October 1st, 1936, the prosecutor was the owner of personal property situated in the taxing…