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KINGSLEY v. DIV. OF TAX APPEALS

76 N.J. Super. 531 (1962)

185 A.2d 42

WILLIAM KINGSLEY, DIRECTOR OF THE DIVISION OF TAXATION IN THE DEPARTMENT OF THE TREASURY OF THE STATE OF NEW JERSEY, APPELLANT, v. DIVISION OF TAX APPEALS IN THE DEPARTMENT OF THE TREASURY OF THE STATE OF NEW JERSEY AND THE TOWN OF KEARNY, A MUNICIPAL CORPORATION OF THE STATE OF NEW JERSEY, RESPONDENTS. THE HUDSON COUNTY BOARD OF TAXATION, APPELLANT, v. THE TOWN OF KEARNY, A TAXING DISTRICT IN THE COUNTY OF HUDSON, STATE OF NEW JERSEY, AND THE DIVISION OF TAX APPEALS IN THE DEPARTMENT OF THE TREASURY OF THE STATE OF NEW JERSEY, RESPONDENTS.

Superior Court of New Jersey, Appellate Division.

Argued and decided October 15, 1962.

Attorney(s) appearing for the Case

Mr. Robert J. McCurrie argued the motion for respondent Town of Kearny, movant.

Mr. Alan B. Handler, Deputy Attorney General, argued the motion for appellants William Kingsley and respondent Division of Tax Appeals (Mr. Arthur J. Sills, Attorney General, attorney), opposed.

Before Judges CONFORD, GAULKIN and KILKENNY.

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

This is a motion by the Town of Kearny to dismiss appeals brought by the Director of the Division of Taxation and by the Hudson County Board of Taxation, through the Attorney General, from a decision of the Division of Tax Appeals that certain sales of real property in Kearny should be included by the Director for purposes of his calculation of the average ratio of assessed to true value of real property...

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