BALDWIN CONST. CO. v. ESSEX COUNTY BD. OF TAX.


24 N.J. Super. 252 (1952)

93 A.2d 800

BALDWIN CONSTRUCTION CO., A CORPORATION OF NEW JERSEY, ET ALS., PLAINTIFFS, v. ESSEX COUNTY BOARD OF TAXATION AND CITY OF EAST ORANGE, A MUNICIPAL CORPORATION, DEFENDANTS. 544 CENTRAL AVENUE CORP., A CORPORATION, SOCIETY OF THE DIVINE SAVIOR, A CORPORATION, AND EARL E. EBY, PLAINTIFFS, v. ESSEX COUNTY BOARD OF TAXATION AND CITY OF EAST ORANGE, A MUNICIPAL CORPORATION, DEFENDANTS. MEDICAL BUILDING CORPORATION AND MUIREALTY COMPANY, A CORPORATION, PLAINTIFFS, v. ESSEX COUNTY BOARD OF TAXATION AND CITY OF EAST ORANGE, A MUNICIPAL CORPORATION, DEFENDANTS. FLORA SHIENBLOOM, ET ALS., PLAINTIFFS, v. ESSEX COUNTY BOARD OF TAXATION AND BOROUGH OF VERONA, A MUNICIPAL CORPORATION, DEFENDANTS. APEX BUILDINGS, INC., A CORPORATION, ET ALS., PLAINTIFFS, v. ESSEX COUNTY BOARD OF TAXATION AND BOROUGH OF CALDWELL, A MUNICIPAL CORPORATION, DEFENDANTS. MUTUAL BENEFIT LIFE INSURANCE COMPANY, A CORPORATION, AND R.H. MACY, & CO., INC., A CORPORATION T/A L. BAMBERGER & CO., PLAINTIFFS, v. ESSEX COUNTY BOARD OF TAXATION AND TOWN OF BLOOMFIELD, A MUNICIPAL CORPORATION, DEFENDANTS. FADA RADIO AND ELECTRIC CO., INC., A CORPORATION, BELLEVILLE PROPERTIES, INC., SECONDARY REALTY CORPORATION, INC., EMANUEL P. LEWIS, CHARLES H. ROBERTS, JOHN AVRUTIS, DAVID B. WILTSEK AND BESSIE VANIEWSKI, PLAINTIFFS, v. ESSEX COUNTY BOARD OF TAXATION AND TOWN OF BELLEVILLE, A MUNICIPAL CORPORATION, DEFENDANTS. Case Nos. 1, 2, 3, 4, 5, 6, 7

Superior Court of New Jersey, Law Division.

Decided December 2, 1952.


Attorney(s) appearing for the Case

Case No. 1:

Mr. Herbert J. Hannoch and Mr. Joseph L. Lippman, attorneys for all plaintiffs other than B. Altman & Co. (Mr. Morris Weinstein of counsel).

Messrs. Martin & Reiley, attorneys for plaintiff B. Altman & Co.

Mr. Theodore D. Parsons, Attorney-General of New Jersey (Mr. James Rosen, Assistant Attorney-General, appearing), for defendant Essex County Board of Taxation.

Mr. Donald Karrakis, attorney for defendant City of East Orange.

Case No. 2:

Mr. Selick J. Mindes, attorney for plaintiffs.

For defendants, same as Case No. 1.

Case No. 3:

Messrs. Sanderson & Engel, attorneys for plaintiffs.

For defendants, same as Case No. 1.

Case No. 4:

Messrs. Boyd, Dodd, Keer & Booth, attorneys for plaintiffs.

For defendant Essex County Board of Taxation, same as Case No. 1.

Mr. William J. Camarata, attorney for defendant Borough of Verona.

Case No. 5:

Mr. Herbert J. Hannoch and Mr. Joseph L. Lippman, attorneys for plaintiffs (Mr. Morris Weinstein of counsel).

For defendant Essex County Board of Taxation, same as Case No. 1.

Mr. Julius Y. Krill, attorney for defendant Borough of Caldwell.

Case No. 6:

Messrs. Hannoch, Lasser, Weinstein & Myers, attorneys for plaintiffs.

For defendant Essex County Board of Taxation, same as Case No. 1.

Mr. Joseph D. Lintott, attorney for defendant Town of Bloomfield.

Case No. 7:

Messrs. Levy & Krauss, attorneys for plaintiff Fada Radio and Electric Co., Inc.

Messrs. Hannoch, Lasser, Weinstein & Myers, attorneys for all other plaintiffs.

For defendant Essex County Board of Taxation, same as Case No. 1.

Mr. Lawrence E. Keenan, attorney for defendant Town of Belleville.


HUGHES, J.S.C.

By these actions in lieu of the former prerogative writ of certiorari, several groups of taxpayers complain of the action of the Essex County Board of Taxation in revising assessments upon their respective properties for the tax year 1952, such action purporting to have been taken under sections of the statute vesting in the county board of taxation supervisory control for the purpose of examining, correcting, equalizing and revising assessments...

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