State v. City of Orange
Supreme Court of New Jersey
Ou certiorari in matter of taxation. Each of the prosecutors resides in the township of East Orange, in the county of Essex, in a house fronting on Harrison street. Each owns a plot of land running through to Oakwood avenue, in the city of Orange, in said county, the boundary line between the municipalities crossing such tract.
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Ou certiorari in matter of taxation. Each of the prosecutors resides in the township of East Orange, in the county of Essex, in a house fronting on Harrison street. Each owns a plot of land running through to Oakwood avenue, in the city of Orange, in said county, the boundary line between the municipalities crossing such tract. The parties have stipulated in this cause, among other things, as follows: “Each of the plots of land of the several prosecutors is entered by the walk and driveway opening into Harrison street, East Orange. The land of the prosecutor Henry A. Potter, which lies within…
1Opinion of the Court
The opinion of the court was delivered by
Collins, J.
By “A general act concerning taxes,” approved March 19th, 1891 (Gen. Stat., p. 3344), repealing all inconsistent general, special and local acts, it was enacted as follows:
*194“Section 6. * * * All real estate shall be assessed in the township, ward or taxing district in which the same may be situated; where the line between two taxing districts divides a farm or a lot owned or possessed by the person taxed, the same shall be taxed, if occupied, in the taxing district in which the occupant resides, and if unoccupied each part thereof shall be…
2Cases cited2 opinions
- Mullins v. Mayor of Jersey CitySupreme Court of New Jersey · 1897
- State v. Mayor of BayonneSupreme Court of New Jersey · 1892
3Cited by2 opinions
- Marini v. Borough of WanaqueNew Jersey Superior Court Appellate Division · 1955
- Zahn v. Borough of RutherfordSupreme Court of New Jersey · 1905