Township of North Bergen v. Bergen Boulevard Holding Co.

The opinion of the court was delivered by

Case, J.

There are two appeals. They involve the same parties, concern adjoining properties, turn upon the same legal points, and are argued together. A discussion of the first case will suffice also for the second.

A fifty-family apartment house known as 9201-07 Hudson Boulevard in the Township of North Bergen, owned by Bergen Boulevard Holding Co., was assessed for 1943 taxes at $25,000 for land and $145,000 for improvements. The county board of taxation, on appeal bjr the taxpayer, sustained the assessment on land and reduced the assessment on the…