KINGSLEY v. CITY OF BAYONNE


89 N.J. Super. 549 (1965)

215 A.2d 769

WILLIAM KINGSLEY, DIRECTOR OF THE DIVISION OF TAXATION IN THE DEPARTMENT OF THE TREASURY OF THE STATE OF NEW JERSEY, APPELLANT, v. CITY OF BAYONNE, IN THE COUNTY OF HUDSON, AND DIVISION OF TAX APPEALS IN THE DEPARTMENT OF THE TREASURY OF THE STATE OF NEW JERSEY, RESPONDENTS. CITY OF BAYONNE, IN THE COUNTY OF HUDSON, A MUNICIPAL CORPORATION OF THE STATE OF NEW JERSEY, APPELLANT, v. HUDSON COUNTY BOARD OF TAXATION AND THE DIVISION OF TAX APPEALS IN THE DEPARTMENT OF THE TREASURY OF THE STATE OF NEW JERSEY, RESPONDENTS.

Superior Court of New Jersey, Appellate Division.

Decided December 21, 1965.


Attorney(s) appearing for the Case

Mr. Elias Abelson, Deputy Attorney General, argued the cause for appellant William Kingsley, Director (Mr. Arthur J. Sills, Attorney General of New Jersey, attorney).

Mr. James P. Dugan argued the cause for appellant City of Bayonne.

Before Judges KILKENNY, SULLIVAN and LEONARD.


The opinion of the court was delivered by KILKENNY, J.A.D.

The Director of the State Division of Taxation compiled a "Table of Equalized Valuations," pursuant to N.J.S.A. 54:1-35.1, which showed that as of October 1, 1963 the ratio between the sales prices paid for real estate sold in the City of Bayonne and the assessed valuation of that real estate was 36.20%. The table was prepared for school aid purposes.

Bayonne challenged the correctness of the...

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