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NEWARK v. ESSEX CTY. BD. TAXATION

124 N.J. Super. 76 (1973)

304 A.2d 761

CITY OF NEWARK, PETITIONER-CROSS APPELLANT, v. ESSEX COUNTY BOARD OF TAXATION, RESPONDENT-APPELLANT.

Superior Court of New Jersey, Appellate Division.

Decided May 17, 1973.

Attorney(s) appearing for the Case

Mr. Richard M. Conley, Deputy Attorney General, argued the cause for Respondent-Appellant (Mr. George F. Kugler, Jr., Attorney General of New Jersey, attorney).

Mr. Donald S. Coburn, Assistant Corporation Counsel, argued the cause for Cross-Appellant (Mr. William H. Walls, Corporation Counsel for the City of Newark, attorney).

Before Judges CARTON, MINTZ and LARNER.

The opinion of the court was delivered by CARTON, P.J.A.D.

This appeal involves the propriety of the tax equalization tables promulgated by defendant Essex County Board of Taxation for the year 1971, and specifically as they affect petitioner City of Newark.

Newark made a two-pronged attack on the tax equalization table in the Division of Tax Appeals, asserting that (1) the Board improperly adopted the equalization ratio developed by the State Director of...

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