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TP. OF JEFFERSON v. DIRECTOR

Docket No. A-3013-10T3.

48 A.3d 1126 (2012)

427 N.J. Super. 347

TOWNSHIP OF JEFFERSON, Plaintiff-Appellant, v. DIRECTOR, DIVISION OF TAXATION, Defendants-Respondents, and Department of the Treasury, and Morris County Board of Taxation, Defendants. Township of Jefferson, Plaintiff-Appellant, v. Morris County Board of Taxation, Defendant-Respondent.

Superior Court of New Jersey, Appellate Division.

Decided August 6, 2012.

Attorney(s) appearing for the Case

Lawrence P. Cohen , Hackettstown, argued the cause for appellant (Courter, Kobert & Cohen, attorneys; Mr. Cohen , of counsel; Richard W. Wenner , on the briefs).

Julian F. Gorelli , Senior Deputy Attorney General, argued the cause for respondents ( Jeffrey S. Chiesa , Attorney General, attorney; Lewis A. Scheindlin , Assistant Attorney General, of counsel, Mr. Gorelli , on the briefs).

Before Judges PAYNE, REISNER and HAYDEN.

PER CURIAM.

In these tax appeals, which we have consolidated for purposes of this opinion, plaintiff, the Township of Jefferson (Township), challenges the Table of Equalized Valuations promulgated by defendant, the Director, Division of Taxation, for the year 2010 (the Director's Equalization Table), to be used by the Commissioner of Education for the apportionment of school aid. The Township also challenges the Morris County Board of Taxation's 2011 County Equalization...

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