# Gibbs v. State Board of Taxes & Assessment

> Supreme Court of New Jersey · October 7, 1924 · 2 N.J. Misc. 952

URL: https://www.frixlaw.com/law-library/cases/7281962

## Case

- **Full name:** WILLARD T. GIBBS, PROSECUTOR v. STATE BOARD OF TAXES AND ASSESSMENT
- **Court:** Supreme Court of New Jersey
- **Decided:** October 7, 1924
- **Citations:** 2 N.J. Misc. 952; 1924 N.J. Sup. Ct. LEXIS 51
- **Precedential status:** Published
- **Opinion:** Opinion of the court
- **Cited by:** 0 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/7281962

## Opinion text

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 Clenieuton 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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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/7281962. Public record. Not legal advice.