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DIV. OF TAX APPEALS v. EWING TP.

72 N.J. Super. 238 (1962)

178 A.2d 229

DIVISION OF TAX APPEALS, CONRAD KUNDL AND LENA KUNDL, PETITIONERS-RESPONDENTS, v. TOWNSHIP OF EWING, RESPONDENT-APPELLANT.

Superior Court of New Jersey, Appellate Division.

Decided February 9, 1962.

Attorney(s) appearing for the Case

Mr. A. Jerome Moore argued the cause for appellant.

Mr. Edward J. Leadem argued the cause for respondents.

Before Judges GAULKIN, KILKENNY and HERBERT.

The opinion of the court was delivered by HERBERT, J.S.C. (temporarily assigned).

On October 1, 1959 Conrad and Lena Kundl owned 95 1/2 acres of land in Ewing Township. The assessed value placed upon that land for the tax year 1960 by the local assessor was $35,810, a figure which reflected the township's use of an assessing ratio of 25% of true value. When Mr. and Mrs. Kundl appealed to the Mercer County Board of Taxation...

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