Essex County Board of Taxation v. Township of Caldwell

The Tax Court granted summary judgment to the Essex County Board of Taxation (Board) and directed the Borough of Caldwell to revalue all of the real property within the municipality based upon an order issued by the Board in 1986. Essex County Bd. of Taxation v. Township of Caldwell, 19 N.J.Tax 587, 598 (Tax 2001). The Tax Court granted the Board summary judgment and directed the revaluation despite the fact that the 1986 revaluation order had not been followed or enforced in over sixteen years. We conclude that the Tax Court correctly required Caldwell to complete the revaluation and affirm.

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