West Ridgelawn Cemetery v. State Board of Tax Appeals

The opinion of the court was delivered by

Perskie, J.

Did the State Board of Tax Appeals err, as it is claimed it did, in denying prosecutor’s asserted right to exemption of taxation of the lands allegedly used or dedicated for cemetery purposes?

Three cases involving the stated question were pending before the State Board of Tax Appeals for its consideration and determination. In each ease the petitioner below sought to cancel the assessment levied by the city of Clifton, as of October 1st, 1937, for the year 1938, on its particular premises, which assessment as levied was affirmed, on appeal,…