Township of Jefferson v. Director, Division of Taxation

In these tax appeals, which we have consolidated for purposes of this opinion, plaintiff, the Township of Jefferson (Township), challenges the Table of Equalized Valuations promulgated by defendant, the Director, Division of Taxation, for the year 2010 (the Director’s Equalization Table), to be used by the Commissioner of Education for the apportionment of school aid. The Township also challenges the Morris County Board of Taxation’s 2011 County Equalization Table (the County Equalization Table), which is used in apportioning county government costs. In promulgating its County Equalization…