Leslie H. Jamouneau, a Citizen and Taxpayer of the City of Newark, Prosecutor-Appellant v. Division of Tax Appeals…

Summary

The Supreme Court of New Jersey reversed the lower courts and held that both the land and the factory building leased by the City of Newark to a private tenant are taxable because the statutory exemption requires a public use in addition to public ownership, which is absent here. Justice Oliphant dissented, arguing that the prior decision should be affirmed.