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TOWN OF SECAUCUS v. HUDSON CTY. BD. OF TAX.

17 N.J. Tax 215 (1998)

TOWN OF SECAUCUS, PLAINTIFF, v. HUDSON COUNTY BOARD OF TAXATION, DEFENDANT, AND CITY OF JERSEY CITY, INTERVENOR DEFENDANT.

Tax Court of New Jersey

Written Opinion March 23, 1998.

Attorney(s) appearing for the Case

Michael O'Donnell, for plaintiff (Peter J. Zipp, attorney).

Joseph A. Fogelson, for defendant (Peter Verniero, Attorney General of New Jersey, attorney).

Anthony A. Andora, for intervenor defendant (Andora, Palmisano & Geaney, attorneys).

KUSKIN, J.T.C.

I

Plaintiff, Town of Secaucus, seeks a revision of the 1997 county equalization table for Hudson County. Specifically, plaintiff contends that the aggregate valuation of the City of Jersey City, as utilized by the Hudson County Board of Taxation for purposes of preparing the equalization table, improperly omitted substantial tax ratables, and that such omission constituted a denial of equal protection under N.J. Const, art.1, ¶...

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