FELDMAN v. BOROUGH OF RINGWOOD


23 N.J. Tax 29 (2006)

THERESA & JOSEPH FELDMAN, ET AL., Plaintiff, v. BOROUGH OF RINGWOOD, PASSAIC COUNTY BOARD OF TAXATION, STATE OF NEW JERSEY, DIVISION OF TAXATION, ROSE FARRELL, TAX ASSESSOR OF BOROUGH OF RINGWOOD, Defendants.

Tax Court of New Jersey.

April 13, 2006.


Attorney(s) appearing for the Case

Steven R. Irwin for plaintiffs (Mandelbaum & Irwin, attorneys).

Andrew M. Brewer for defendants Borough of Ringwood and Rose Farrell, Tax Assessor (Maraziti, Falcon & Healey, attorneys).

Michael J. Spina for defendants Division of Taxation and Passaic County Board of Taxation (Zulima V. Farber, Attorney General of New Jersey, attorney).


KUSKIN, J.T.C.

Plaintiffs in this matter, owners of improved residential properties in the Borough of Ringwood ("Borough"), seek to compel a revaluation in the Borough. The Borough asserts that the assessments in the municipality are sufficiently uniform and equitable so that no revaluation is required. Defendants Passaic County Board of Taxation ("County Board") and the New Jersey Division of Taxation take no position as to whether or not a revaluation is appropriate...

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