Township of Landis v. Division of Tax Appeals of State Department of Taxation & Finance

The opinion of the court was delivered by

Schettino, J.

The Township of Landis levied an assessment of $350,000 for the year 1943 upon electrical distribution equipment owned by the Borough of Vineland and located within the township. The Cumberland County Board of Taxation canceled the assessment. This action was affirmed by the Division of Tax Appeals, 25 N. J. Mis. R. 73 (1946). On certiorari, the Supreme Court concluded that the-jud gment was correct and dismissed tile writ, 136 N. J. L. 310 (1947).

The assessed property was used by Vineland solely for the transmission and sale of…