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TP. OF MONTCLAIR v. COUNTY OF ESSEX

288 N.J. Super. 568 (1996)

672 A.2d 1222

TOWNSHIP OF MONTCLAIR, A MUNICIPAL CORPORATION OF THE STATE OF NEW JERSEY, PLAINTIFF-RESPONDENT, v. COUNTY OF ESSEX, A BODY CORPORATE AND POLITIC OF THE STATE OF NEW JERSEY; AND VINCENT FOTI, CHIEF FINANCIAL OFFICER, COUNTY OF ESSEX AND RICHARD LOWACK, ACTING ESSEX COUNTY TREASURER, DEFENDANTS-APPELLANTS.

Superior Court of New Jersey, Appellate Division.

Decided March 15, 1996.

Attorney(s) appearing for the Case

Ollie H. Hawkins, Essex County Counsel, attorney for appellants (Thomas M. Bachman, Assistant County Counsel, of counsel and on the brief).

Robert A. Hoonhout, Township Attorney, attorney for respondent.

Before DREIER and KESTIN, JJ.

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

Essex County appeals from a declaratory judgment determining that the issuance of an estimated, rather than an actual, quarterly tax bill was invalid in that it lacked statutory authority. The Township of Montclair challenged the issuance of the third quarter 1994 tax bills issued by Essex County to its constituent municipalities. The final County budget had...

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