IN RE APPEAL OF CLIFTON


85 N.J. Super. 437 (1964)

205 A.2d 69

IN THE MATTER OF THE APPEAL OF THE CITIES OF CLIFTON AND PATERSON FROM THE DETERMINATION OF THE DIVISION OF TAX APPEALS IN THE APPEAL OF THE CITY OF PASSAIC, PLAINTIFFS-APPELLANTS, v. PASSAIC COUNTY BOARD OF TAXATION, DEFENDANT-RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided December 1, 1964.


Attorney(s) appearing for the Case

Mr. Nicholas G. Mandak, First Legal Assistant, argued the cause for appellant City of Clifton (Mr. Sam Monchak, City Counsel, attorney).

Mr. Adolph Romei, City Attorney, argued the cause for appellant City of Paterson.

Mr. Herbert S. Alterman, City Counsel, argued the cause for respondent City of Passaic.

Mr. Joseph A. Hoffman, Deputy Attorney General, filed a statement in lieu of brief for respondent Passaic County Board of Taxation (Mr. Arthur J. Sills, Attorney General, attorney).

Before Judges GAULKIN, FOLEY and COLLESTER.


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

The cities of Clifton and Paterson appeal from a judgment of the Division of Tax Appeals in the Department of Treasury (hereafter "Division") which revised and corrected the county table of equalized valuations as promulgated by the Passaic County Board of Taxation (hereafter "county board") for the year 1963. The effect of the judgment was to change the ratio of assessed to true value of taxable real property...

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