Borough of Woodstown v. Township of Lower Alloways Creek

The opinion of the court was delivered by

Lynch, J. A. D.

This is an appeal from a decision of the Division of Tax Appeals (Division) which held that an action by a county board of taxation, acting in its “equalization” capacity pursuant to N. J. S. A. 54:3-17 to 19, and purporting to fix the assessment of an individual parcel of real property, did amount to such an “assessment” within the meaning of the statutes governing taxation of such property, and that such action was res judicata so as to preclude any further increase in the assessment of the property when appeals were filed with the…