City of Newark v. Fischer

The opinion of the court was delivered by

Burling, J.

This is an appeal from a judgment of the Superior Court, Appellate Division, affirming a judgment of the Division of Tax Appeals, Department of the Treasury, which reversed the Essex County Board of Taxation and restored an assessment of $77,200 on certain land and improvements thereon located in the City of Newark. Certification was granted by this court pursuant to a petition therefor by the appellants.

The sole question involved relates to the timeliness of an appeal made by the City of Newark to the Division of Tax Appeals from the…