Washington Township v. Burlington County Board of Taxation

LARIO, J.T.C.

This matter involves an attack by Washington Township in Burlington County upon the table of equalized real property for the tax year 1984 as promulgated by the Burlington County Board of Taxation (county board) as directed by N.J.S.A. 54:3-17 through -19. The township contends that the 80.95% ratio of assessed to true value assigned to it is in error and should be revised upward.

In adopting its final table the board relied upon the formula utilized by the Director, Division of Taxation (director) in computing the October 1, 1983 school-aid ratio1 for plaintiff. Since *4plaintiff…