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BLOOMFIELD TP. v. ESSEX CTY. TAX ADM'R.

12 N.J. Tax 543 (1992)

TOWNSHIP OF BLOOMFIELD, A MUNICIPAL CORPORATION OF THE STATE OF NEW JERSEY, PLAINTIFF, v. ESSEX COUNTY TAX ADMINISTRATOR, ESSEX COUNTY BOARD OF TAXATION, AND DIVISION OF TAXATION, DEPARTMENT OF THE TREASURY OF THE STATE OF NEW JERSEY, DEFENDANTS.

Tax Court of New Jersey.

September 1, 1992.

Attorney(s) appearing for the Case

Stephen H. Shaw for plaintiff.

Julian F. Gorelli for defendants Essex County Board of Taxation and Division of Taxation (Robert J. Del Tufo, Attorney General of New Jersey, attorney; Carolyn Lurry Mapp on the brief).

David Schechner for Township of South Orange Village.

Martin F. Kesselhaut for Borough of Roseland (Fox & Fox, attorneys).

Melvin E. Simon for City of Newark (Michelle Hollar-Gregory, Corporation Counsel, attorney).

Joseph C. Dickson, Jr. for Township of Montclair.

Michael A. DeMiro for Township of Verona.

Michael D. Sullivan for Township of Cedar Grove. (Stickel, Koenig & Sullivan, attorneys).

David Guido for Township of West Caldwell. (Podvey, Sachs, Meanor, Catenacci, Hildner & Cocoziello, attorneys).

CRABTREE, J.T.C.

Plaintiff instituted this action pursuant to N.J.S.A. 54:51A-4 to review the 1992 county equalization table, computed and ultimately certified by the Essex County Board of Taxation on July 1, 1992, determining a real property ratio of aggregate assessments to aggregate true value of 89.73% for plaintiff for the purpose of allocating the cost of county government among the municipalities of Essex...

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