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SIEGAL v. CITY OF NEWARK

38 N.J. 57 (1962)

183 A.2d 21

JACOB SIEGAL, MARY WEINSTEIN, ELI WALLACH AND MAY RAVITT, PLAINTIFFS-APPELLANTS, v. CITY OF NEWARK, RESPONDENT-RESPONDENT, AND DIVISION OF TAX APPEALS, DEPARTMENT OF THE TREASURY, RESPONDENT.

The Supreme Court of New Jersey.

Decided June 29, 1962.

Attorney(s) appearing for the Case

Mr. William S. Myers argued the cause for plaintiffs-appellants (Mr. Donald G. Marshall, on the brief; Messrs. Hannoch, Weisman, Myers, Stern & Besser, attorneys).

Mr. Harry A. Pine argued the cause for respondent-respondent (Mr. Richard A. Walsh, on the brief; Mr. Vincent P. Torppey, attorney).

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

Appellants claim their property was assessed for 1958 and 1960 above the "common level" of assessments of other real property. In answers to interrogatories the city stated that "residential" property was assessed in those years at a "common level" of 40% of true value while "commercial and industrial" properties were assessed at a "common level" of 70%. Appellants' property is in the latter category. The Division...

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