City of Passaic v. Passaic County Board of Taxation & Division of Tax Appeals

The opinion of the court was delivered by

Weinteaub, C. J.

The City of Passaic attacks the apportionment of the cost of county government among the municipalities for the year 1956. It urges the statute does not authorize the inclusion of the assessed value of personal property in the apportionment basis. It adds that if this view be rejected the statute is unconstitutional. The county board found against the city and the Division of Tax Appeals affirmed. On our motion we certified the city’s further appeal to the Appellate Division before it was considered there.

The city complains that whereas…