Complaints of the Taxing Districts v. Middlesex County Equalization Table

Waesche, Pbesident.

The statute, Pamph. L. 1934, ch. 191, § 3, provides that the State Board of Tax Appeals may review a county equalization table on the complaint of any taxing district, or on its own motion, R. S. 54:2-37; N. J. S. A. 54:2-37. This section of the statute also authorizes the Board to make all orders necessary to carry out such a review. The Division of Tax Appeals is the successor to the State Board of Tax Appeals. Pamph. L. 1944, ch. 112; N. J. S. A. 52:27B-52.

By a later statute the Division of Tax Appeals also is given authority to review a county equalization table. Pamph.…