College of Paterson v. City of Paterson

Quinn, President.

Petitioner, incorporated as an association not for pecuniary profit for the purpose of conducting a junior college, operates an institution for higher learning in a building which it leases from Saher Corporation, owner, in the city of Paterson. The personal property of petitioner located in the building was assessed for taxation for the year 1938 by the respondent taxing district, and an appeal to the Passaic County Board of Taxation resulted in an affirmance of the assessment.

The present appeal prays for a cancellation of the assessment upon the alleged ground that the…