Hackensack Water Co. v. Division of Tax Appeals

The opinion of the court was delivered by

Oliphant, J.

This is a tax ease. It is an appeal from judgments of the former Supreme Court upon three writs of certiorari to review three judgments of the Division of Tax Appeals involving assessments of personal property of the appellant located in the Township of North Bergen for the years 1944, 1945 and 1946: The appeals were heard together.

The property consisted of water mains, hydrants, meters, connections, etc., mostly underground, and comprised but part of the entire water system owned by appellant. Eor the year 1940 the township assessor had…