Borough of Roseland v. Essex County Board

Quinn, President.

These applications are disposed of together, both being based upon R. S. 54:4-49; N. J. S. A. 54:4-49,' and arising out of the same fact background. They were heard together by the board. We shall herein first consider the Roseland petition and the proofs adduced before us in reference thereto.

For each of the years 1936 and 1937, the borough of Rose-land paid county, state, and state school taxes upon the basis of aggregate valuations of ratables in the borough, which included a figure of $4,521,600 as the valuation made by the Roseland assessor for the public utility…