Kimmel v. Somerset County Commissioners

OPINION OF THE COURT

ROBERTS, Justice.

Appellants brought this action in equity attacking the 1973 assessment of taxable real property in Somerset County. After a pre-trial hearing, the trial court grant ed judgment on the pleadings to appellees and dismissed the complaint. On this appeal, 1 we affirm.

In 1973, the authorities of Somerset County undertook a re-assessment of all real property in the county for the purpose of determining 1974 real estate taxes. Notices of assessment for 1974 taxes were mailed to property owners throughout the period from September 7, 1973, to November 6, 1973. The…