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BOR. OF WOOD-RIDGE v. BERGEN CTY. BD. OF TAX

111 N.J. Super. 174 (1970)

268 A.2d 31

THE BOROUGH OF WOOD-RIDGE, BERGEN COUNTY, PETITIONER-APPELLANT, v. BERGEN COUNTY BOARD OF TAXATION AND DIVISION OF TAX APPEALS, IN THE DEPARTMENT OF THE TREASURY, STATE OF NEW JERSEY, RESPONDENTS.

Superior Court of New Jersey, Appellate Division.

Decided July 17, 1970.

Attorney(s) appearing for the Case

Messrs. Saul A. Wolfe and George D. Malhiot argued the cause for appellant (Messrs. Malhiot & Genton, attorneys; Messrs. Gary N. Skoloff and Wolfe on the brief).

Mr. Herbert K. Glickman, Deputy Attorney General, argued the cause for respondents (Mr. George F. Kugler, Jr., Attorney General of New Jersey, attorney; Mr. Stephen Skillman, Assistant Attorney General, of counsel).

Before Judges KILKENNY, LABRECQUE and LEONARD.

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

The Borough of Wood-Ridge (borough) appeals from a judgment of the Division of Tax Appeals (Division) affirming the 1969 equalization table adopted by the Bergen County Board of Taxation (county board).

Prior to the preparation of the 1969 equalization table Wood-Ridge had undergone a revaluation program. In arriving at its ratio for the year 1969 the county board utilized the "page 8 formula" suggested...

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