TOTOWA v. PASSAIC COUNTY BD. OF TAX


23 N.J. Tax 466 (2007)

BOROUGH OF TOTOWA, PLAINTIFFS, v. PASSAIC COUNTY BOARD OF TAXATION AND DIRECTOR, DIVISION OF TAXATION, DEFENDANTS.

Tax Court of New Jersey.

Formal Opinion June 1, 2007.


Attorney(s) appearing for the Case

Robert E. Corrado, for plaintiff (Corrado & Corrado, attorneys).

Benil Abraham, for defendant (Stuart Rabner, Attorney General of New Jersey, attorney).


KUSKIN, J.T.C.

On June 20, 2006, defendant Passaic County Board of Taxation ("County Board") signed an Order ("Order") requiring plaintiff Borough of Totowa to "implement a municipal wide revaluation to be completed by October 1, 2007 and to be effective for the 2008 tax year." Plaintiff appealed to the Tax Court challenging the Order, and defendants have moved for summary judgment dismissing the appeal. For the reasons set forth below, I grant the motion.

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