Baldwin Construction Co. v. Essex County Board of Taxation

The opinion of the court was delivered by

Francis, J. A. D.

In the exercise of the authority conferred by N. J. 8. A. 54:3-17 et seq., and 54:4-46 et seq., the Essex County Board of Taxation undertook to “revise, correct and equalize” the assessed valuation of real and personal property in the City of East Orange. To accomplish this, on March 20, 1952 it issued a single order to the assessor, directing substantial increases in the 1952 assessments of a large number of parcels of real estate.

Respondents, being some of the owners affected by the order, filed a complaint in lieu of prerogative…