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JEFFERS v. CITY OF JERSEY CITY

214 N.J. Super. 584 (1987)

520 A.2d 797

MARGARET JEFFERS, TAX ASSESSOR OF THE CITY OF JERSEY CITY, ASSOCIATION OF MUNICIPAL ASSESSORS OF NEW JERSEY, A CORPORATION NOT FOR PROFIT, AND R.K.R. REALTY ASSOCIATES, A NEW JERSEY PARTNERSHIP, PLAINTIFFS-APPELLANTS, v. CITY OF JERSEY CITY, A MUNICIPAL CORPORATION, DEFENDANT-RESPONDENT, AND THE HUDSON COUNTY BOARD OF TAXATION, DEFENDANT.

Superior Court of New Jersey, Appellate Division.

Decided January 12, 1987.

Attorney(s) appearing for the Case

Edward G. Rosenblum argued the cause for appellants (Rosenblum & Rosenblum, attorneys; Edward Rosenblum of counsel and on the brief; Kendra Golden on the brief).

Robert T. Pickett argued the cause for respondent City of Jersey City.

Before Judges ANTELL, BRODY and LONG.

PER CURIAM.

This litigation arose out of a dispute between the Municipal Council of the City of Jersey City and plaintiff Margaret Jeffers, the city's tax assessor. The assessor raised the assessments of 2,000 properties for the year 1986 based upon recent sales data. The Council viewed these increases as unfair "spot" assessments because assessments of all properties in the city were outdated and a city-wide revaluation...

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