CITY OF NEWARK, RONALD W. JEAN, DIRECTOR OF FINANCE AND MICHELLE R. JONES, TAX COLLECTOR OF THE CITY OF NEWARK, PLAINTIFFS-APPELLANTS/CROSS-RESPONDENTS,
v.
ESSEX COUNTY BOARD OF TAXATION, DEFENDANT-RESPONDENT/CROSS-APPELLANT.
Superior Court of New Jersey, Appellate Division.https://leagle.com/images/logo.png
Argued November 12, 1997.
Reargued January 21, 1998.
Decided April 8, 1998.
Attorney(s) appearing for the Case
Salvatore Perillo argued the cause for appellants/cross-respondents (Perskie Nehmad & Perillo, attorneys; Mr. Perillo, of counsel and on the brief).
Joseph Fogelson, Deputy Attorney General, argued the cause for respondent/cross-appellant (Peter Verniero, Attorney General, attorney; Mary C. Jacobson, Assistant Attorney General, of counsel; Mr. Fogelson, on the brief).
Saul A. Wolfe argued the cause for intervenors Jose Gamez, Maria Gamez, Pilar M. Domingues, Ricardo Domingues, Antonio D. Paredes, Feleciano Pereira, Maria F. Pereira, Maria Ferreira, Antonio Ferreira, Adelaide J. Cardoso, Isidro Letra, Dalila Cordeiro, Armando Ribeiro, Manuel C. Ribeiro, Horacio D. Carlos, Ana Carlos, Deolinda Amaro, Joao A. Amaro, Agostinho M. Costa, Joaquina F. Costa, Arnaldo Dos Santos, Maria Palmira Dos Santos, Osvaldo Da Fonseca, Antonio R. Vieira, Maria A. Vieira, Maria S. Rebelo, Anesia Ferreira, Marcos Machado Santos, Lucinea F. Santos, Arthur Fernandes, Paula Fernandes, Luis F. Nogueira, Paula Nogueira, Manuel Luis Silva, Deolinda DaSilva, Delfim M. Goncalves, Maria H. Goncalves, Marcia Carvalho, Augie Rei, Carlos Ferreira, Cecilia P. Ferreira, Filipe Cerqueira, Aida Cerqueira, Carlos Araujo, Cesaltina Araujo, Cesar G. Vaca, Rene Calvopina, Maria F. Marques, Ilidio Ferreira, Joao P. DaSilva, Vera L. DaSilva, Joao DaSilva, Maria DaSilva, Antonio Cabral and Emilia Cabral. (Skoloff & Wolfe, attorneys; Mr. Wolfe, of counsel; Mr. Wolfe and Elizabeth Abramson Isser, on the brief).
Michael D. Bross argued the cause for intervenors Joyce Branch, George Branch and Charles Cummings (Bross Zipkin & Pinilis, attorneys; Mr. Bross, on the brief).
Before Judges LONG, KLEINER and KIMMELMAN.
Superior Court of New Jersey, Appellate Division.
The opinion of the court was delivered by LONG, P.J.A.D.
Article VIII, § 1, ¶ 1(a) of the New Jersey Constitution provides that "[p]roperty shall be assessed for taxation under general laws and by uniform rules [and] according to the same standard of value, except as otherwise permitted herein...." Consonant with this exception, effective December 4, 1975, Article VIII, § 1, ¶ 6 was added to the Constitution as an urban renewal incentive. It provides...
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