City of Newark v. Timer

This writ of certiorari brings up for review the action of the state board of tax appeals which affirmed the action of the Essex county tax board in reducing from $42,000 to $28,000 the assessment levied by the city of Newark on the property of Esther Timer, for the year 1932.

The respondent Esther Timer was on October 1st, 1931, the owner of: a parcel of real estate in Newark, and commonly known as No. 667-669 High street. This parcel of land, on that assessing date, was improved by a four-story apartment house twenty-seven years old, containing several apartments. The city assessed this…