Julius Roehrs Co. v. DIV. OF TAX APPEALS, DEPT. OF TREASURY

The opinion of the court was delivered by

Jacobs, J.

The plaintiff operates a commercial nursery at 375 Paterson Avenue in the Borough of Wallington, New Jersey. It makes daily sales of plants, vines and shrubs at wholesale and owns 125 greenhouses which occupy an area of 300,000 square feet. Its greenhouse stock consists of plants set in trays and pots placed on benches several feet high. In 1952 the borough made a personal property assessment in the sum of $52,000 on the plaintiff’s greenhouse stock, horticultural machinery, furniture, office fixtures, and pottery. On appeal the assessment…