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MIDDLESEX CTY. BD. TAXATION v. BOR. SAYREVILLE

133 N.J. Super. 41 (1975)

335 A.2d 73

MIDDLESEX COUNTY BOARD OF TAXATION, PLAINTIFF-RESPONDENT, v. BOROUGH OF SAYREVILLE, A MUNICIPAL CORPORATION OF THE STATE OF NEW JERSEY, ETC., ET AL., DEFENDANTS-APPELLANTS.

Superior Court of New Jersey, Appellate Division.

Decided January 30, 1975.

Attorney(s) appearing for the Case

Mr. Sanford E. Chernin argued the cause for appellants Borough of South Plainfield and the Board of Assessors of the Borough of South Plainfield (Mr. William S. Singer on the brief).

Mr. Robert A. Blanda argued the cause for appellants Borough of Sayreville and J. Howard Kolb, Assessor of the Borough of Sayreville.

Mr. Dennis J. Cummins argued the cause for appellant Borough of Dunellen (Mr. Henry Handelman, attorney).

Mr. Peter D. Pizzuto, Deputy Attorney General, argued the cause for respondent (Mr. William F. Hyland, Attorney General of New Jersey, attorney; Mr. Stephen Skillman, Assistant Attorney General, of counsel).

Before Judges HALPERN, CRAHAY and ACKERMAN.

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

On May 1, 1973 the Middlesex County Board of Taxation (Board), with the approval of the Director of the Division of Taxation (Division), by written directive ordered the Middlesex County municipalities of Sayreville, South Plainfield, Dunellen, Carteret, South Amboy and their respective tax assessors to make a complete revaluation of all taxable real property within each municipality, to be effective in 1975...

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