Bobbink & Atkins v. City of Clifton

Quinn, President.

The caption represents thirteen appeals from judgments of affirmance by the Passaic County Board of Taxation of assessments made by the respondent taxing district, for personal property of petitioner, for the year 3940. The common question presented for determination is as to whether growing nursery stock, constituting the stock in trade of the petitioner, commercial nurserymen, was properly assessable for taxation as personal property. Petitioner contends that its stock was part of the realty in which it was growing, and that the real estate assessment, not here in issue,…