Hudson County Park Commission v. Jacobson

The opinion of the court was delivered by

Porter, J.

The questions submitted hv this writ are the legality of tax assessments for local benefits levied against lands of prosecutor and its right to attack the assessments after a lapse of more than two years from the date of the recording of certificates of tax sales.

Brom the facts as stipulated, it appears that the prosecutor, a body politic, acquired certain lands for public park purposes in the Town of Kearny during the years 1907 to 1911, inclusive. These lands were later improved and have been used for park purposes since 1913. They are a…