Document: 393 U.S. 117 89 S.Ct. 286 21 L.Ed.2d 242 WHYY, INC., Appellant,v.BOROUGH OF GLASSBORO et al. No. 10. Argued Oct. 17, 1968. Decided Nov. 12, James M. Marsh, Philadelphia, Pa., for appellant. John W. Trimble, Collingswood, N.J., appellees. PER CURIAM. 1 The appellant is a nonprofit corporation organized under the laws of Pennsylvania. Under license issued by Federal Communications Commission, it operates noncommercial television station which broadcasts cultural, recreational, and educational programs. broadcasting facilities one channels allocated to are in New Jersey; on its 50-acre plot Borough Glassboro that State has erected transmittal tower. Signals this channel reach approximately 8,000,000 people Delaware Valley area, whom 29.5% estimated live Jersey. Some programs designed appeal especially residents In accordance with Jersey law, registered qualified transact business State.1 2 November 1963 wrote Council requesting exemption, as organization, from state real personal property taxes land 1964. request was denied, similar petition Gloucester County Tax Board. Division Appeals upheld Board, took further Superior Court. That court held while exemption all other respects, statute exempted only those corporations were incorporated Jersey.2 91 N.J.Super. 269, 219 A.2d 893. On Supreme Court Jersey, argued first time denied equal protection violation Fourteenth Amendment Constitution discriminating against solely basis foreign incorporation. noted had discretion not consider question raised lower court, but nevertheless proceeded decide constitutional because widespread importance. It concluded classification wholly irrational sustained denial exemption.3 50 N.J. 6, 231 608. We probable jurisdiction thus raised. 390 979, 88 1097, 19 1275. Cf. Raley v. Ohio, 360 423, 436, 79 1257, 1265, 3 1344. This consistently may impose conditions entry do State, once permitted them enter, 'the adopted entitled state's own corporate progency, at least extent their an equally favorable ad valorem tax basis.' Wheeling Steel Corp. Glander, 337 562, 571—572, 69 1291, 1296, 93 L.Ed. 1544. See Reserve Life Ins. Co. Bowers, 380 258, 85 951, 13 959; Hanover Fire Harding, 272 494, 47 179, 71 372; Southern R. Greene, 216 400, 30 287, 54 536. Yet accords appellant's case withheld reason corporation's failure or inability benefit same measure domestic corporations. Compare Board Education Kentucky Annual Conference Methodist Episcopal Church Illinois, 203 553, 27 171, 51 314. Nor have appellees advanced any distinction between would justify inequality treatment. 4 legislative purpose could reasonably been avoid administrative burden taxing authorities bear if they examine jurisdictions order determine whether status also satisfy requirements. But exist sought home. thing extra refusing grant such automatic exemption. quite another deny opportunity equivalent demonstrate meets requirements local law. Neither nor suggested there greater evaluating than must therefore conclude, we did Wheeling, 'accorded treatment, slightest difference (New Jersey's) relation decisive transaction, different residence owner.' U.S., 572, 1297. 5 judgment reversed, remanded proceedings inconsistent opinion. 6 Reversed remanded. 7 Mr. Justice BLACK dissents reversal affirm it. N.J.Stat.Ann. § 14:15—2 requires corporation, obtain certificate authorization file Secretary copy charter statement setting amounts authorized capital stock, character be transacted place principal office within name resident agent service process. 54:4—3.6 provides pertinent part 'exemptions shall apply where association, institution claiming owns carry out purposes account claimed.' By Chapter 24 Laws 1967, 54:4—3.6a added. following property: 'All buildings structures located used exclusively association production television; whereon necessary fair enjoyment thereof, devoted foregoing purpose, no does exceed acres extent; furniture, equipment said purpose.' amendment applies 'to payable 1968 thereafter.' Because event, comply normal procedure 54:4—4.4 should preclude asserting exempt status.

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