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TP. OF LITTLE FALLS v. PASSAIC COUNTY BD. OF TAX

115 N.J. Super. 115 (1971)

278 A.2d 424

TOWNSHIP OF LITTLE FALLS, BOROUGH OF POMPTON LAKES, BOROUGH OF RINGWOOD, BOROUGH OF TOTOWA, BOROUGH OF WANAQUE, TOWNSHIP OF WAYNE, TOWNSHIP OF WEST MILFORD, AND BOROUGH OF WEST PATERSON, ALL MUNICIPAL CORPORATIONS OF NEW JERSEY, PETITIONERS-APPELLANTS, v. PASSAIC COUNTY BOARD OF TAXATION, RESPONDENT-RESPONDENT, AND CITY OF CLIFTON, CROSS-PETITIONER-RESPONDENT, AND DIVISION OF TAX APPEALS, RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided June 15, 1971.

Attorney(s) appearing for the Case

Mr. Charles H. Landesman argued the cause for appellants.

Mr. Herbert K. Glickman, Deputy Attorney General, argued the cause for respondents Passaic County Board of Taxation and the Division of Tax Appeals (Mr. George F. Kugler, Jr., Attorney General, attorney; Mr. Elias Abelson, Assistant Attorney General, of counsel; Mr. Richard M. Conley, Deputy Attorney General, on the brief).

Mr. Frank A. Carlet, First Legal Assistant, argued the cause for cross-petitioner-respondent (Mr. Arthur J. Sullivan, Jr., City Counsel, attorney).

Before Judges GOLDMANN, LEONARD and FRITZ.

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

Petitioner municipalities appeal from a determination and judgment of the State Division of Tax Appeals which affirmed the Passaic County equalization table for 1970 and dismissed their appeal from that table.

Respondent county board of taxation had on January 27, 1970 promulgated the 1970 preliminary equalization table wherein the aggregate true...

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