Legal Opinion
Kearny Town v. Director, Division of Taxation
New Jersey Tax Court
Decided March 26, 1991PublishedCited by 5 opinions
1Opinion of the Court
HOPKINS, J.T.C.
Plaintiff appeals the determination by the Director, Division of Taxation, of the average ratio of assessed to true value of real estate in that municipality for the year 1990, for purposes of promulgation of the table of equalized valuations (table) used in the calculation and apportionment of state aid to local school districts for the school fiscal year 1991-1992. That table is prepared by the Director pursuant to the provisions of N.J.S.A. 54:1-35.1 et seq. Plaintiff claims that its equalized real estate valuation is higher than the 50.02% shown by the disputed table.
In…
2Cases cited5 opinions
- Bowers v. American Bridge Co.New Jersey Superior Court Appellate Division · 1956
- Bowers v. American Bridge Co.Supreme Court of New Jersey · 1957
- Bayonne v. Division of Tax AppealsNew Jersey Superior Court Appellate Division · 1958
- Kearny Town v. Director, Division of TaxationNew Jersey Tax Court · 1990
- TP. OF CHERRY HILL v. Director, Div. of TaxationNew Jersey Superior Court Appellate Division · 1972
3Cited by5 opinions
- Fort Lee Borough v. Director, Division of TaxationNew Jersey Tax Court · 1992
- Borough of Fort Lee v. DirectorNew Jersey Tax Court · 1994
- Town of Kearny v. DirectorNew Jersey Superior Court Appellate Division · 1992
- Keane v. Township of MonroeNew Jersey Tax Court · 2010
- Township of Jefferson v. Morris County Board of TaxationNew Jersey Tax Court · 2011