City Affairs Committee v. Division of Local Government of the State Department of Taxation & Finance

The opinion of the court was delivered by

Heher, J.

On February 5th, 1946, the current annual budget of the City of Jersey City received the preliminary approval of the governing body. On that very day, but prior to the approving action, the city came into possession of $4,404,946.32, representing interest on delinquent second class railroad taxes for the years 1932 to 1940, inclusive, and also interest on an additional assessment levied for the year 1939; and the point at issue is whether the budget-making authority was under a statutory duty to include this item ip the budget as anticipated…