Township of Mahwah v. Bergen County Board of Taxation

The opinion of the Court was delivered by

GARIBALDI, J.

Like the appeal in Newark Superior Officers Association, et al. v. The City of Newark, et al., and State of New Jersey, Department of Civil Service, et al., 98 N.J. 212 (1984), which we are also deciding today, this case presents the question of whether a statute that relies on population for its classification is special legislation enacted in violation of N.J. Const. (1947), Art. IV, § VII, ¶ 9. The statute in issue is N.J.S.A. 54:4-5, L. 1922, c. 130 (rebate statute), which during the tax years 1974 to 1980 provided a rebate of a…