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WEST DEPTFORD TP. v. GLOUCESTER CTY. BD. OF TAX

6 N.J. Tax 79 (1983)

WEST DEPTFORD TOWNSHIP, PLAINTIFF, v. GLOUCESTER COUNTY BOARD OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

September 2, 1983.

Attorney(s) appearing for the Case

Sidney R. Granite for plaintiff.

Harry Haushalter for defendant. (Irwin I. Kimmelman, Attorney General of New Jersey, Attorney).

LARIO, J.T.C.

West Deptford has filed an appeal from the 1983 Table of Equalized Values promulgated by the Gloucester County Board of Taxation, complaining that the ratio of 93.33% assigned to it is incorrect.

Plaintiff challenges the use by the county board of two sales of vacant land, claiming they should not have been included in the sales ratio study utilized to develop plaintiff's ratio in the county equalization table because in neither sale was the...

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