Township of Jefferson v. Morris County Board of Taxation

BIANCO, J.T.C.

The instant matter is a companion case to Township of Jefferson v. Director, Division of Taxation, 26 N.J.Tax 1 (Tax 2011), in which this court, while affirming the 2010 Table of Equalization Valuations1 (“the Director’s Equalization Table”) promulgated by the Director, Division of Taxation (“the Director”), dismissed the collective plaintiffs’ further challenge to the Morris County Board of Taxation’s 2011 County Equalization Table (“County Equalization Table”) as “premature” since it had not yet been promulgated.2

Now, plaintiff, Township of Jefferson (“Jefferson”) alone,…