State v. Parker
State v. Parker
Opinion of the Court
The opinion of the court was delivered by
By the provisions of an act entitled «An act to revise and amend the charter of the city of Trenton,” approved March 15th, 1866, it is made the duty
The triennial valuation was made in 1868, at which time-the relator’s property was assessed at $12,500, to which, in 1869, the assessor added $5,000, and the commissioners of appeal $4,000, on account of the improvements described in-the annexed case.
The legality of this action is questioned by the prosecutor-for two reasons:
First. Because the alteration made in his house was not an addition thereto, within the meaning of the act.
Second. Because the increase of $4,000 was made without notice.
In Updyke v. Skillman, 3 Dutcher 131, the term “addition to a building,” as used in the fifth section of the mechanics’ lien law of 1853,
It must be presumed that the legislature, in the act now considered, employed the word “addition” in the sense-which judicial construction had given it, and that its purpose was to subject to increased assessment only a lateral addition.
If the term addition was held to include every improvement which adds to the value of property, it would- virtually defeat the object of this special law, and impose the necessity, in almost every case, of making an annual assessment,., bringing within its reach every real estate owner who put in-
The facts agreed upon do not bring the prosecutor within the proviso of section fifty-seven of the act above referred to, and, therefore, both additions to his assessment are without authority of law, and must be set aside.
Rev., p. 669.
Reference
- Full Case Name
- STATE, LEWIS PERRINE, PROSECUTOR v. LEWIS PARKER, RECEIVER OF TAXES OF THE CITY OF TRENTON
- Status
- Published