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ESSEX COUNTY BD. OF TAXATION v. TWP. OF CALDWELL

19 N.J. Tax 587 (2001)

ESSEX COUNTY BOARD OF TAXATION, PLAINTIFF, v. TOWNSHIP OF CALDWELL ET AL., DEFENDANTS.

Tax Court of New Jersey.

December 17, 2001.

Attorney(s) appearing for the Case

Janet B. Greenberg, D.A.G., for plaintiff (John J. Farmer, Jr., Attorney General of New Jersey, attorney).

Stuart R. Koenig, for defendants (Stickel, Koenig & Sullivan, attorneys).

BIANCO, J.T.C.

This is the court's determination with respect to plaintiff's motion for summary judgment, and defendant's cross-motion to dismiss the complaint and motion to amend its counterclaim, in the above captioned matter. The relevant facts are as follows:

In or about 1986 plaintiff Essex County Board of Taxation ("the Board") issued orders to several Essex County municipalities to conduct municipal-wide...

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