KINGSLEY v. DIV. OF TAX APPEALS


40 N.J. 338 (1963)

192 A.2d 561

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. CITY OF JERSEY CITY, CITY OF HOBOKEN, TOWNSHIP OF WEEHAWKEN AND TOWN OF WEST NEW YORK, MUNICIPAL CORPORATIONS IN THE COUNTY OF HUDSON, APPELLANTS, v. TOWN OF KEARNY, DIVISION OF TAX APPEALS IN THE DEPARTMENT OF THE TREASURY OF THE STATE OF NEW JERSEY AND THE HUDSON COUNTY BOARD OF TAXATION, 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.

The Supreme Court of New Jersey.

Decided July 1, 1963.


Attorney(s) appearing for the Case

Mr. Alan B. Handler, Deputy Attorney General of New Jersey, argued the cause for appellants, William Kingsley and The Hudson County Board of Taxation (Mr. Arthur J. Sills, Attorney General of New Jersey, attorney).

Mr. Leo Rosenblum argued the cause for appellants City of Jersey City, City of Hoboken, Township of Weehawken and Town of West New York (Mr. Meyer Pesin, attorney for City of Jersey City; Mr. Herbert H. Fine, attorney for City of Hoboken; Mr. Leon S. Milmed, attorney for Township of Weehawken; Mr. Samuel L. Hirschberg, attorney for Town of West New York).

Mr. Robert J. McCurrie argued the cause for respondent Town of Kearny.


The opinion of the court was delivered by FRANCIS, J.

These three appeals were consolidated for argument because they arise out of the same transaction and involve common questions of law and fact. Review is sought of two judgments of the Division of Tax Appeals increasing the average ratio of assessed value of real property to true value in the Town of Kearny for application in the 1960 tax year from 33.87% to 46.31%. The lower figure was promulgated by the Director...

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