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ESSEX COUNTY BD. OF TAX. v. CITY OF NEWARK

774 A.2d 655 (2001)

340 N.J. Super. 432

ESSEX COUNTY BOARD OF TAXATION, Plaintiff-Respondent/Cross-Appellant, 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, Henry Martinez, Donald Tucker, Individually and as members of the Municipal Council of Newark; and Frank D'Ascensio, City Clerk of Newark, Defendants-Appellants/Cross-Respondents, and Sharpe James, Mayor of Newark, Defendant-Respondent, and John Grexa, Finance Director of Newark and Joseph Frisina, Tax Assessor of Newark, Defendants.

Superior Court of New Jersey, Appellate Division.

Decided May 25, 2001.

Attorney(s) appearing for the Case

Leonard H. Berkeley, Parsippany, argued the cause for appellants/cross-respondents City of Newark, the Municipal Council of Newark and its members and the City Clerk (Weiner Lesniak, attorneys; Mr. Berkeley, of counsel, and Richard L. Rudin, David J. Reich and Paula J. Mercado, on the brief).

Julian F. Gorelli, Deputy Attorney General, argued the cause for respondent/cross-appellant (John J. Farmer, Jr., Attorney General, attorney; Nancy Kaplen, Assistant Attorney General, of counsel; Mr. Gorelli, on the brief).

Brown and Brown, Newark, for defendant-respondent Mayor Sharpe James (Raymond A. Brown and Alan Dexter Bowman, of counsel and on the brief).

Before Judges STERN, A.A. RODRIGUEZ and FALL.

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

This is an appeal by the City of Newark, the members of its Council and certain of its fiscal officers from an order entered in the Law Division on October 5, 1999, directing them to undertake all steps necessary to complete and implement a municipal-wide revaluation, including entering into an approved revaluation contract on or before December 1, 1999; requiring the City and its tax assessor to provide the Division...

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