City of Jersey City v. State Department of Taxation & Finance

The opinion of the court was delivered by

Wachenfeld, J.

This is a tax assessment case involving three separate lots in the Jersey City terminal of the Central Eailroad Company of Yew Jersey designated by the city as 22 J North (Block 2154), 48 F (Block 2145) and 49 C (Block 2145). The assessments of the first two properties are for the years 1936 through 1941 and of the third, for 1937 through 1941. The County Board affirmed the city’s assessments but the State Division of Tax Appeals made reductions. Both the city and the railroad obtained separate writs of certiorari, which have been…