City of New Brunswick v. State of New Jersey Division of Tax Appeals

The opinion of the court was delivered by

Weintbatjb, G. J.

These cases involve tax assessments for 1958 and 1959 of a parcel of commercial property, 354 George Street, in the City of New Brunswick. Both the City and the taxpayer appealed from the judgments of the Division of Tax Appeals, and we certified the matters before they were argued in the Appellate Division.

The issues are whether the Division erred in its findings of (1) full value and (2) the “common level” of assessments in the City, to which it reduced the full valuation of the property. We will consider the second issue first.

I

It…