Borough of Carteret v. Division of Tax Appeals in the State Department of Taxation & Finance

The opinion of the court was delivered by

Francis, J. A. D.

The Boroughs of Carteret and Sayreville and the Township of Woodbridge appeal from the August 30, 1955 judgment of the Division of Tax Appeals entered following its hearing for the purpose of revising and correcting the equalization table adopted by the Middle-sex County Tax Board for the year 1955.

The assessors of the various municipalities of Middlesex County completed the assessments of the local real property for 1955 and filed the assessments lists with the county *445tax board as required by N. J. S. A. 54:4-35. The county board, as…