Legal Opinion
Town of Secaucus v. Hudson County Board of Taxation
New Jersey Tax Court
Decided January 30, 1998PublishedCited by 3 opinions
1Opinion of the Court
KUSKIN, J.T.C.
I
Plaintiff, Town of Secaucus, seeks a revision of the 1997 county equalization table for Hudson County. Specifically, plaintiff contends that the aggregate valuation of the City of Jersey City, as utilized by the Hudson County Board of Taxation for purposes of preparing the equalization table, improperly omitted substantial tax ratables, and that such omission constituted a denial of equal protection under N.J. Const, art.l, 111. The Tax Court has jurisdiction over this matter pursuant to N.J.S.A 54:51A-4(a), which provides, in relevant part, as follows:
A county equalization…
2Cases cited23 opinions
- Madden v. Kentucky Ex Rel. CommissionerSupreme Court of the United States · 1940
- Peper v. Princeton University Board of TrusteesSupreme Court of New Jersey · 1978
- Harr v. Allstate Insurance Co.Supreme Court of New Jersey · 1969
- Salorio v. GlaserSupreme Court of New Jersey · 1980
- Coastal Group v. Dryvit SystemsNew Jersey Superior Court Appellate Division · 1994
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3Cited by3 opinions
- Prime Accounting Department v. Township of Carney's PointSupreme Court of New Jersey · 2013
- Town of Secaucus v. City of Jersey CityNew Jersey Tax Court · 2000
- Prime Accounting Department v. Township of Carney's PointNew Jersey Superior Court Appellate Division · 2011