Gibbs v. State Board of Taxes & Assessment

Supreme Court of New Jersey

Gibbs v. State Board of Taxes & Assessment

2 N.J. Misc. 952, 1924 N.J. Sup. Ct. LEXIS 51

DecidedOctober 7, 1924

StatusPublished

This text of 2 N.J. Misc. 952 (Gibbs v. State Board of Taxes & Assessment) is published on Counsel Stack Legal Research, covering Supreme Court of New Jersey primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Gibbs v. State Board of Taxes & Assessment, 2 N.J. Misc. 952, 1924 N.J. Sup. Ct. LEXIS 51 (N.J. 1924).

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Opinion

Per. Curiam.

The questions involved in this case are questions of fact, viz., the true value and acreage of a tract of land located in the township of Glementon, county of Camden, known as the [953]*953Clenieuton Park tract. It was assessed in 1922 by the local assessor as twenty acres at the sum of $4,500. The Camden county board of taxation under Pamph. L. 1918, p. 866, § 507, ch. 236, increased the assessment to $65,000. This assessment was affirmed on appeal to. the Camden county board of taxation and the state board of taxes and assessment. The state board found, as set out in its judgment, that the tract of land contained thirty-three acres, and not twenty acres, as stated in the appeal. There is ample evidence on which the judgments of these boards are based. We cannot, therefore, disturb the valuation so ascertained and fixed. The judgments of the county and state boards are affirmed and the assessment of $65,000 confirmed, with costs.

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Per. Curiam.

The questions involved in this case are questions of fact, viz., the true value and acreage of a tract of land located in the township of Glementon, county of Camden, known as the [953]*953Clenieuton Park tract. It was assessed in 1922 by the local assessor as twenty acres at the sum of $4,500. The Camden county board of taxation under Pamph. L. 1918, p. 866, § 507, ch. 236, increased the assessment to $65,000. This assessment was affirmed on appeal to. the Camden county board of taxation and the state board of taxes and assessment. The state board found, as set out in its judgment, that the tract of land contained thirty-three acres, and not twenty acres, as stated in the appeal. There is ample evidence on which the judgments of these boards are based. We cannot, therefore, disturb the valuation so ascertained and fixed. The judgments of the county and state boards are affirmed and the assessment of $65,000 confirmed, with costs.

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Bluebook (online)

2 N.J. Misc. 952, 1924 N.J. Sup. Ct. LEXIS 51, Counsel Stack Legal Research, https://law.counselstack.com/opinion/gibbs-v-state-board-of-taxes-assessment-nj-1924.