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JEFFERSON v. DIR., DIV. OF TAXATION

Nos. 020479-2010, 020683-2010, 019458-2010, 019450-2010.

26 N.J. Tax 1 (2011)

TOWNSHIP OF JEFFERSON, Plaintiff, v. DIRECTOR, DIVISION OF TAXATION, DEPARTMENT OF TREASURY AND MORRIS COUNTY BOARD OF TAXATION, Defendants. TOWNSHIP OF MENDHAM, Plaintiff, v. DIRECTOR, DIVISION OF TAXATION, DEPARTMENT OF TREASURY AND MORRIS COUNTY BOARD OF TAXATION, Defendants. BOROUGH OF MENDHAM, Plaintiff, v. DIRECTOR, DIVISION OF TAXATION, DEPARTMENT OF TREASURY AND MORRIS COUNTY BOARD OF TAXATION, Defendants. TOWNSHIP OF MOUNT OLIVE, Plaintiff, v. DIRECTOR, DIVISION OF TAXATION, DEPARTMENT OF TREASURY AND MORRIS COUNTY BOARD OF TAXATION, Defendants.

Tax Court of New Jersey.

Revised February 24, 2011.

Attorney(s) appearing for the Case

Lawrence P. Cohen for plaintiff Township of Jefferson (Courter, Kobert & Cohen, attorneys; Richard W. Wenner , on the brief).

Thomas J. Sateary for plaintiff Township of Mendham (Lindabury McCormick Estabrook & Cooper, attorneys).

Fred Semrau for plaintiffs Borough of Mendham and Township of Mount Olive (Dorsey & Semrau, attorneys).

Julian F. Gorelli and Julia F. Moore for defendants, Director, Division of Taxation, Department of Treasury and Morris County Board of Taxation ( Paula T. Dow , Attorney General of New Jersey, attorney).

BIANCO, J.T.C.

In these consolidated matters filed pursuant to N.J.S.A. 54:51A-4(c)1, plaintiffs Township of Jefferson, Township of Mendham, Borough of Mendham, and Township of Mount Olive (collectively "the Municipalities"), challenge the Table of Equalized Valuations ("the Equalization Table") promulgated by defendant, Director, Division of Taxation ("the Director") for tax year 2010, to be utilized by the Commissioner of Education...

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