Davis v. Division of Tax Appeals

The opinion of the court was delivered by

Perskie, J.

This is a tax case. It presents the usual question. Did prosecutor establish by persuasive evidence that his land and premises were erroneously assessed for the tax year of 1945? Our answer is in the negative.

Prosecutor is the owner of the premises designated and laiown as Lot 62-1, Block 1891, 524-526 Orange Street, Newark, New Jersey. It is located on a business street. It begins at a point 27.50 feet west of Myrtle Avenue. Thé plot has a frontage of 48.83 feet on Orange Street, the easterly 30 feet thereof is 100 feet in depth. The…