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KEARNY TOWN v. TAXATION DIV. DIRECTOR

11 N.J. Tax 232 (1990)

KEARNY TOWN, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT. KEARNY BOARD OF EDUCATION, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

August 14, 1990.

Attorney(s) appearing for the Case

Norman A. Doyle, Jr., for plaintiff Kearny Town (Doyle & Brady, attorneys).

Gary D. Bennett, for plaintiff Kearny Bd. of Educ. (Koch, Koch & Bennett, attorneys).

Julian F. Gorelli, for defendant (Robert J. Del Tufo, Atty. Gen., attorney).

HOPKINS, J.T.C.

The subject cases were consolidated because they involved identical challenges to the 1989 Director's equalization table. That table is used in the apportionment of state school aid for the year 1990-1991, in accordance with N.J.S.A. 18A:7A-17 et seq. The appeals challenged the allegedly erroneous inclusion of an added assessment in the amount of $139,600,000 for railroad property located within the Kearny taxing district and known and...

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