concluding that “[p]roperty to be assessed, whatever may be its character, is to be taken and valued in the actual condition in which the owner holds it.”
How later courts described this case
- concluding that “[p]roperty to be assessed, whatever may be its character, is to be taken and valued in the actual condition in which the owner holds it.”
- property should be valued in the actual condition in which the owner holds it
Written by the judges who cited it.
The opinion
Per Curiam.
This was an appeal from a judgment of the Supreme Court affirming the judgment or order of the state board of taxes and assessments brought to that tribunal for review on
certiorari.
The judgment under review herein should be affirmed for the reasons expressed in the opinion of Mr. Justice Black in the Supreme Court, except that we desire to add that the transcript discloses that there was evidence before the Supreme Court to justify its judgment. See
Breitbart
v.
Lurich,
98
N. J. L.
556;
Hand
v.
Howe,
1
N. J. Mis. R.
513; 104
N. J. L.
170.
For affirmance
— The Chancellor, Chief Justice, Trenchard, Parker, Kalisch, Lloyd, Van Buskirk, McGlennon, Kays, Hetfield, Dear, JJ. 11.
For reversal
— None.