Borough of Rumson v. Peckham

RIMM, J.T.C.

This local property tax matter involves valuation and discrimination for the tax year 1983. Plaintiff overcame the presumption of correctness in favor of the county board judgment by introducing evidence from which, at the conclusion of its ease, value could be determined. Defendant’s affirmative evidence did not establish true value. However, in going forward with her case, defendant did present evidence which refuted plaintiff’s evidence of value. The case therefore raises the novel question of how the court is to discharge its duty under these circumstances.

The subject property…