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ESSEX CTY. BD. OF TAXATION v. CITY OF NEWARK

139 N.J. Super. 264 (1976)

353 A.2d 535

ESSEX COUNTY BOARD OF TAXATION, PLAINTIFF-RESPONDENT, v. CITY OF NEWARK, A MUNICIPAL CORPORATION OF THE STATE OF NEW JERSEY; KENNETH A. GIBSON, MAYOR OF NEWARK; EARL HARRIS, MICHAEL BOTTONE, ANTHONY GIULIANO, MARIE VILLANI, JAMES ALLEN, ANTHONY CARRINO, SHARPE JAMES, HENRY MARTINEZ, DONALD TUCKER, INDIVIDUALLY AND AS MEMBERS OF THE MUNICIPAL COUNCIL OF NEWARK; JOHN GREXA, FINANCE DIRECTOR OF NEWARK; FRANK D'ASCENSIO, CITY CLERK OF NEWARK; AND JOSEPH FRISINA, TAX ASSESSOR OF NEWARK, DEFENDANTS-APPELLANTS.

Superior Court of New Jersey, Appellate Division.

Decided February 4, 1976.

Attorney(s) appearing for the Case

Mr. Melvin Simon argued the cause for appellants (Mr. Milton A. Buck, Corporation Counsel, attorney).

Mr. Harry Haushalter, Deputy Attorney General, argued the cause for respondent (Mr. William F. Hyland, Attorney General of New Jersey, attorney, Mr. Richard M. Conley, Deputy Attorney General, of counsel).

Before Judges KOLOVSKY, BISCHOFF and BOTTER.

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

Plaintiff Essex County Board of Taxation (county board) has tried since March 1972, albeit unsuccessfully, to compel the City of Newark to undertake a revaluation of all its real property — this to secure, as mandated by N.J.S.A. 54:3-13, the taxation of all property in the city at its taxable value. Cf. Bergen Cty. Bd. of Tax. v. Bogota, 114 N.J.Super. 140

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