CITY OF PASSAIC v. PASSAIC CTY. BD. OF TAXATION


31 N.J. 413 (1960)

157 A.2d 825

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

The Supreme Court of New Jersey.

Decided January 25, 1960.


Attorney(s) appearing for the Case

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

Mr. Theodore I. Botter, Deputy Attorney General, argued the cause for respondents, Passaic County Board of Taxation and Division of Tax Appeals, Department of the Treasury (Mr. David D. Furman, Attorney General, attorney).


The opinion of the court was delivered by WEINTRAUB, C.J.

The City of Passaic attacks the apportionment of the cost of county government among the municipalities for the year 1956. It urges the statute does not authorize the inclusion of the assessed value of personal property in the apportionment basis. It adds that if this view be rejected the statute is unconstitutional. The county board found against the city and the Division of Tax Appeals affirmed. On our motion...

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