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ESSEX CTY. PARK COMM. v. BD. OF CHOSEN FREEHOLDERS OF CTY. OF ESSEX

58 N.J. Super. 93 (1959)

155 A.2d 581

THE ESSEX COUNTY PARK COMMISSION, A BODY POLITIC AND CORPORATE OF THE STATE OF NEW JERSEY, PLAINTIFF-APPELLANT, v. THE BOARD OF CHOSEN FREEHOLDERS OF THE COUNTY OF ESSEX, A BODY POLITIC, ET AL., DEFENDANTS-RESPONDENTS.

Superior Court of New Jersey, Appellate Division.

Decided November 6, 1959.

Attorney(s) appearing for the Case

Mr. John J. McDonough argued the cause for appellant (Messrs. Darby & McDonough, attorneys; Mr. McDonough and Mr. William G. Wood, of counsel).

Mr. Nicholas T. Fernicola argued the cause for respondents (Mr. George H. Callahan, of counsel).

Before Judges GOLDMANN, FREUND and HANEMAN.

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

The sole question to be determined on this appeal is whether, under N.J.S.A. 40:37-15.1 (the Park Maintenance Act, as amended) the words "assessed valuation of the taxables and ratables of the county" mean the aggregate of the assessed valuations as determined by the local assessors or the equalized valuation as determined by the county board of taxation...

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