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Township of Sandyston v. Angerman

341 A.2d 682 (1975)

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Township of Sandyston v. Angerman

New Jersey Superior Court, Appellate Division
341 A.2d 682 (1975)

Facts

Paul Angerman (defendant) and his wife executed an agreement with the Department of the Interior that allowed the Angermans to use a cabin and some land in the Delaware Water Gap National Recreation Area as a personal residence from September of 1971 to September of 1976. Instead of requiring the Angermans to pay money to occupy the property, the agreement required them to restore and maintain the cabin, which was in a dilapidated condition. The Angermans also agreed to help park personnel detect fires and monitor the condition of other nearby national-park property. The director of the National Park Service had discretion to terminate the agreement, and the government could enter the property at any time for inspection purposes. The Angermans fixed up the cabin and began living in it. The local township (plaintiff) claimed that the arrangement between the Angermans and the government was a lease and that the Angermans were therefore liable for payment of certain municipal taxes. The Angermans refused to pay the taxes, arguing that they held a license, not a lease. The township sued Paul Angerman to recover the taxes. The trial court held in Paul’s favor, finding that his interest was a license, not a lease. The township appealed.

Rule of Law

Issue

Holding and Reasoning (Allcorn, J.)

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