Borough of Emerson v. State Board of Taxes & Assessment

The prosecutor, by writ of certiorari, seeks to set aside a judgment of the state board of taxes and assessment canceling *327an assessment levied on buildings and other improvements on the lands of the Hackensack Water Company, in the borough of Emerson.

The facts are briefly these: The property of the Hackensack Water Company, in the borough mentioned, was assessed as October 1st, 1925, as follows: Lands, $28,000; buildings and other improvements, $150,000, constituting total value of real property at $178,000.

Upon this assessment being transmitted to the Bergen county board of taxation for…