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BALDWIN CONST. CO. v. ESSEX CTY. BD. OF TAXATION

28 N.J. Super. 110 (1953)

100 A.2d 341

BALDWIN CONSTRUCTION CO., A CORPORATION OF NEW JERSEY, ET ALS., PLAINTIFFS-RESPONDENTS, v. ESSEX COUNTY BOARD OF TAXATION AND CITY OF EAST ORANGE, A MUNICIPAL CORPORATION, DEFENDANTS-APPELLANTS.

Superior Court of New Jersey, Appellate Division.

Decided October 30, 1953.

Attorney(s) appearing for the Case

Mr. Herbert J. Hannoch and Mr. Blair Reiley argued the cause for the respondents (Mr. Joseph L. Lippman, Messrs. Hannoch, Lasser, Weinstein & Myers, Messrs. Martin & Reiley, Mr. Selick J. Mindes, Messrs. Levy & Krauss, Messrs. Sanderson & Engle, and Mr. Bernard Shurkin, attorneys for various respondents in the consolidated appeals).

Mr. James Rosen, Deputy Attorney-General, argued the cause for the appellants (Mr. Theodore D. Parsons, Attorney-General, Mr. Benjamin M. Taub, Deputy Attorney-General, attorneys for appellant Essex County Board of Taxation; Mr. Donald Karrakis, attorney for appellant City of East Orange).

Before Judges EASTWOOD, JAYNE and FRANCIS.

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

In the exercise of the authority conferred by N.J.S.A. 54:3-17 et seq., and 54:4-46 et seq., the Essex County Board of Taxation undertook to "revise, correct and equalize" the assessed valuation of real and personal property in the City of East Orange. To accomplish this, on March 20, 1952 it issued a single order to the assessor, directing substantial increases in the 1952 assessments...

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