DELAWARE TWP. v. NEELD


52 N.J. Super. 63 (1958)

144 A.2d 801

TOWNSHIP OF DELAWARE, A MUNICIPAL CORPORATION OF THE STATE OF NEW JERSEY, PLAINTIFF-APPELLANT, v. AARON K. NEELD, DIRECTOR, DIVISION OF TAXATION IN THE DEPARTMENT OF THE TREASURY OF THE STATE OF NEW JERSEY, AND THE DIVISION OF TAX APPEALS IN THE DEPARTMENT OF THE TREASURY OF THE STATE OF NEW JERSEY, DEFENDANTS-RESPONDENTS.

Superior Court of New Jersey, Appellate Division.

Decided September 24, 1958.


Attorney(s) appearing for the Case

Mr. Warren C. Douglass argued the cause for appellant.

Mr. David M. Satz, Jr., Deputy Attorney General, argued the cause for respondents (Mr. David D. Furman, Attorney General, attorney).

Before Judges GOLDMANN, FREUND and HANEMAN.


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

Plaintiff township appeals from the refusal of the Division of Tax Appeals, Department of the Treasury, to accept and hear its appeal contesting the correctness of the 1957 table of equalized valuations promulgated by the Director of the Division of Taxation under the provisions of N.J.S.A. 54:1-35.1, to be used in the calculation and apportionment of state school aid for the school year 1958-59 under...

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