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HOWELL TP. v. DIV. OF TAX APPEALS

99 N.J. Super. 11 (1968)

238 A.2d 476

TOWNSHIP OF HOWELL, IN THE COUNTY OF MONMOUTH, A MUNICIPAL CORPORATION OF THE STATE OF NEW JERSEY, PLAINTIFF-RESPONDENT, v. DIVISION OF TAX APPEALS IN THE DEPARTMENT OF THE TREASURY OF THE STATE OF NEW JERSEY, AND WILLIAM KINGSLEY, ACTING DIRECTOR OF THE DIVISION OF TAXATION IN THE DEPARTMENT OF THE TREASURY OF THE STATE OF NEW JERSEY, DEFENDANTS-APPELLANTS.

Superior Court of New Jersey, Appellate Division.

Supplemental Memoranda Submitted December 28, 1967.

January 4, 1968.

Decided January 23, 1968.

Attorney(s) appearing for the Case

Mr. Leon S. Wilson, Deputy Attorney General, argued the cause for appellants (Mr. Arthur J. Sills, Attorney General, attorney).

Mr. Robert V. Carton argued the cause for respondent.

Before Judges GAULKIN, LEWIS and KOLOVSKY.

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

Upon leave granted, defendants appeal from an order entered in the Superior Court, Law Division, Monmouth County, on January 24, 1967 which denied their motion to dismiss plaintiff's complaint in lieu of prerogative writs and restrained proceedings then pending before the Division of Tax Appeals (Division).

Those proceedings had been instituted under N.J.S.A. 54:1-35.4, a section of the act...

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