City of Trenton v. State Board of Tax Appeals

The opinion of the court was delivered by

Perskie, J.

The question requiring decision on the facts of this case is whether the State Board of Tax Appeals, erred, as claimed, in holding that the real and personal property of Rider College were exempt from taxation for the year of 1940.

The local assessors of the City of Trenton, New Jersey, assessed the real and personal property of Rider College, located at Trenton, for the year 1940 as follows: “Lands and Improvements, $184,375; Pers. $10,400; Total $194,775.” Rider College appealed to the Mercer County Board of Taxation on the ground that it…