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CITY OF TRENTON v. MERCER CTY. BD. OF TAX.

127 N.J. Super. 588 (1974)

318 A.2d 442

CITY OF TRENTON, A MUNICIPAL CORPORATION OF NEW JERSEY, APPELLANT, v. MERCER COUNTY BOARD OF TAXATION AND THE DIVISION OF TAX APPEALS, DEPARTMENT OF THE TREASURY, STATE OF NEW JERSEY, RESPONDENTS.

Superior Court of New Jersey, Appellate Division.

Decided April 10, 1974.

Attorney(s) appearing for the Case

Mr. George T. Dougherty argued the causes for the appellant (Mr. Robert A. Gladstone, attorney).

Mr. Richard H. Saxe, Deputy Attorney General, argued the causes for the respondent (Mr. George F. Kugler, Jr., Attorney General, attorney).

Before Judges LEONARD, ALLCORN and CRAHAY.

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

In these consolidated appeals the City of Trenton challenges the validity of both the 1972 and 1973 equalization tables prepared and confirmed by the Mercer County Board of Taxation.

Initially, we find no merit to the contention of the city that the use by the county board of the ratios determined and fixed by the Director of the Division of Taxation for the comparable periods for the distribution of...

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