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CITY OF PASSAIC v. PASSAIC COUNTY BD. OF TAXATION

18 N.J. 371 (1955)

113 A.2d 753

CITY OF PASSAIC, A MUNICIPAL CORPORATION, PLAINTIFF-APPELLANT, v. PASSAIC COUNTY BOARD OF TAXATION AND DIVISION OF TAX APPEALS, DEPARTMENT OF THE TREASURY, DEFENDANTS-RESPONDENTS.

The Supreme Court of New Jersey.

Decided May 2, 1955.

Attorney(s) appearing for the Case

Mr. William N. Gurtman argued the cause for appellant.

Mr. Ralph L. Fusco argued the cause for respondents (Mr. Grover C. Richman, Jr., Attorney-General of New Jersey, attorney).

The opinion of the court was delivered by BRENNAN, JR., J.

The City of Passaic appeals from the dismissal by the Division of Tax Appeals of its complaint under R.S. 54:2-37 seeking review, and the correction and revision, of the 1954 equalization table adopted by the Passaic County Board of Taxation.

The taxing scheme for the just apportionment of county taxes among the several municipalities of the county aims at the adjustment to the same relative...

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