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BOROUGH OF TOTOWA v. PASSAIC COUNTY BD. OF TAXATION

5 N.J. 454 (1950)

75 A.2d 874

BOROUGH OF TOTOWA, A MUNICIPAL CORPORATION OF NEW JERSEY, ET AL., PLAINTIFFS-RESPONDENTS, v. PASSAIC COUNTY BOARD OF TAXATION, ET AL., DEFENDANTS-APPELLANTS.

The Supreme Court of New Jersey.

Decided October 23, 1950.

Attorney(s) appearing for the Case

Mr. Oscar R. Wilensky argued the cause for the appellants (Messrs. Oscar R. Wilensky and Herman Scott, attorneys for the City of Passaic; Messrs. Charles S. Joelson and George Dimond, attorneys for the City of Paterson).

Mr. Joseph L. Lippman argued the cause for the respondents (Mr. Herbert H. Fine, on the brief; Mr. Joseph L. Lippman, attorney for Borough of Totowa; Mr. Joseph M. Harrison, attorney for Borough of North Haledon, Borough of Bloomingdale and Borough of West Paterson; Mr. Mitchell Donato, attorney for Borough of Wanaque; Mr. John G. Dluhy, attorney for City of Clifton; Mr. Bernard Goldstein, attorney for Borough of Pompton Lakes; Mr. Louis Wallisch, Jr., attorney for Borough of Ringwood and Township of West Milford; Mr. C. Alfred Wilson, attorney for Township of Wayne; Mr. George T. Anderson, Jr., attorney for Township of Little Falls; and Mr. Francis Caminetti, attorney for Borough of Hawthorne).

The opinion of the court was delivered by VANDERBILT, C.J.

On March 9, 1949, the Passaic County Board of Taxation, acting in accordance with R.S. 54:3-17 to 19, approved an equalization table for the county for the year 1949 which set forth the assessed value of the real property in each of the county's sixteen taxing districts, as shown by the tax lists and duplicates filed with the County Board by the local assessors pursuant to R.S. 54:4-35, and the...

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