ESSEX COUNTY BD. OF TAXATION v. TOWNSHIP OF CALDWELL


21 N.J. Tax 188 (2003)

ESSEX COUNTY BOARD OF TAXATION, PLAINTIFF-RESPONDENT, v. TOWNSHIP OF CALDWELL, A MUNICIPAL CORPORATION OF THE STATE OF NEW JERSEY, AND DONALD SHERMAN, TAX ASSESSOR OF THE TOWNSHIP OF CALDWELL, DEFENDANTS-APPELLANTS.

Superior Court of New Jersey, Appellate Division.

Decided January 17, 2003.


Attorney(s) appearing for the Case

Stickel, Koenig & Sullivan, attorneys for appellants (Stuart R. Koenig, on the brief).

David Samson, Attorney General, attorney for respondent (Patrick DeAlmeida, Deputy Attorney General, of counsel; Janet B. Greenberg, Deputy Attorney General, on the brief).

Before Judges SKILLMAN, LEFELT and WINKELSTEIN.


PER CURIAM.

The Tax Court granted summary judgment to the Essex County Board of Taxation (Board) and directed the Borough of Caldwell to revalue all of the real property within the municipality based upon an order issued by the Board in 1986. Essex County Bd. of Taxation v. Township of Caldwell, 19 N.J.Tax 587, 598 (Tax 2001). The Tax Court granted the Board summary judgment...

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