Legal Opinion
Martin v. Borough of Collingswood
Supreme Court of New Jersey
Decided February 5, 1962PublishedCited by 10 opinions
1Opinion of the Court
The opinion of the court was delivered by
WsoraiAUB, C. J.
The Camden County Park Commission “leased” to appellant Martin a portion of its property for the operation of a “milk bar.” For the years 1951 through 1959 the land and building thus used were assessed for local taxation against Martin under N. J. S. A. 54:4-2.3. The Division of Tax Appeals sustained the assessments and we certified Martin's appeal before the Appellate Division considered it.
The “lease” was doubtless made pursuant to N. J. 8. A. 40:31-201.1 under which the park commission “may provide and operate, or arrange for the…
2Cases cited1 opinion
- United States v. City of DetroitSupreme Court of the United States · 1958
3Cited by10 opinions
- County of Bergen v. Borough of ParamusSupreme Court of New Jersey · 1979
- Nabisco, Inc. v. KorzenIllinois Supreme Court · 1977
- Tp. of Holmdel v. Nj Hwy. AuthNew Jersey Superior Court Appellate Division · 2000
- City of Egg Harbor City v. County of Atlantic CountyNew Jersey Tax Court · 1988
- Renaissance Plaza Associcates v. City of Atlantic CityNew Jersey Tax Court · 1998
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