City of East Orange v. Palmer

The opinion of the court was delivered by

Hall, J.

Does liability for local property taxes remain, with respect to real estate acquired by the State of New Jersey or New Jersey Highway Authority by voluntary conveyance for public highway purposes, from the date of acquisition until the end of that tax year, despite the general tax exempt status of such property in the hands of the State or the Highway Authority?

This thorny question, with implications broader than its precise limitations, is presented in the following framework. The State, through its highway department, is in the course of…