Rice v. Newark

Complainants pray that defendants be enjoined from selling their lands for unpaid taxes while the tax assessment is the subject of appeals pending before the State Board of Tax Appeals. The defendants move to dismiss the bill.

The tax authorities of the City assessed the property for the year 1943 at $580,300. On complainants' appeal, the County Board of Taxation reduced the assessment to $509,000. Complainants thereupon, on November 26th, 1943, appealed to the State Board, praying that the assessment be reduced to $347,500, which they alleged was the true value of the property. The City also…