57 F. Supp. 381 | D.N.J. | 1943
The United States of America, on April 21, 1941; instituted a proceeding in this court for the acquisition of certain lands in the City of Clifton, New Jersey, and pursuant to Section 1 of the Act of February 25, 1931, c. 307, 46 Stat. 1421, 40 U.S.C.A. § 258a, filed in the cause a declaration of taking. There was thereupon deposited in the registry of the court, to the use of the persons entitled thereto, as required by the said Act, the sum of $39,103.90, the sum estimated by the acquiring authority to be just compensation for the lands taken. Title to the said lands in fee simple absolute vested in the United States of America. Thereafter, on July 21, 1941, a judgment in favor of the defendant Bobbink and Atkins, a corporation of New Jersey, the former owner of the lands taken, and against the United States of America was duly entered in the cause on the consent of the parties. The sum on deposit in the registry of the court, except $1,553.50 thereof, was thereupon distributed among and paid to the persons and corporations entitled thereto. The balance was retained in the registry of the court pending the determination of the liability, if any, of the said defendant to the City of Clifton for taxes for the current year, 1941.
The matter is before the Court at this time on the application of the said defendant for the payment of the balance. The application is resisted by the City of Clifton on the ground that the taxes for the current year, although not due at the time of the acquisition, are chargeable against and deductible from the fund on deposit. It is established that the law of
It is difficult to determine under our complicated tax system when the tax assessments for the current year become definitive, but, for the purpose of our present discussion, we may accept either of two dates: January tenth, when the assessment list is filed with the county board of taxation as required by statute,
The only remedy available to the City of Clifton, under the circumstances here existing, is the enforcement of the personal liability of the defendant. The defendant is personally liable under the statute
The defendant shall prepare and submit, on notice to the City of Clifton, an order consistent with this opinion.
Revised Statutes, 54:4-35, N.J.S.A. 54:4-35.
Revised Statutes, 54:4-52, N.J.S.A. 54:4-52.
Revised Statutes, 54:4-47, N.J.S.A. 54:4-47.
Revised Statutes, 54:4-48, N.J.S.A. 54:4-48.
Revised Statutes, 54:4-66, N.J.S.A. 54:4-66.
Revised Statutes, 54:5-6, N.J.S.A. 54:5-6.
Revised Statutes, 54:-4-56, N.J.S.A. 54:4-56.
“Upon * * * the acquisition through eminent domain or similar proceedings of any real estate in this state, unless otherwise provided in a written agreement between * * * the parties in said proceedings or unless otherwise expressly stipulated, the * * * owner of property to be acquired shall be liable for the payment of such proportion of the taxes for the current year upon the property * * * so acquired as the time between the previous January first and * * * the date the condemning body acquired its title bears to a full calendar year.”