Town of Montclair v. State Board of Tax Appeals

The opinion of the court was delivered by

Case, J.

The writ brings up a judgment of the State Board of Tax Appeals setting aside a determination of the Essex County Board of Taxation and directing that hoard to deduct the sum of $2,248,325.94 from the total of the revised ratables of the Borough of Roseland in determining the amount of money to be raised for state, state school and county purposes for the year 1941. The litigation grows out of the Voorhees Act and supplemental legislation, Pamph. L. 1900, ch. 195; Pamph. L. 1917, ch. 17; Pamph. L. 1919, ch. 25; R. S. 54:31-1, et seq.; R. S.…