Essex County Bd. of Taxation v. Town of Belleville

• Court: New Jersey Superior Court — Appellate Division
• Writing for the Court: PER CURIAM
• Citation: Essex County Bd. of Taxation v. Town of Belleville, 231 A.2d 223, 95 N.J.Super. 327 (N.J. Super. App. Div. 1967)
• Decision Date: 09 June 1967
• Docket Number: No. A--296,A--296
• Parties: ESSEX COUNTY BOARD OF TAXATION, Plaintiff-Respondent, v. TOWN OF BELLEVILLE in the County of Essex, et al., Defendants-Appellants.

Page 327

95 N.J.Super. 327

231 A.2d 223

ESSEX COUNTY BOARD OF TAXATION, Plaintiff-Respondent, v. TOWN OF BELLEVILLE in the County of Essex, et al Defendants-Appellants.

No. A--296.

Superior Court of New Jersey Appellate Division.

Argued May 22, 1967.

Decided June 9, 1967.

Jack J. Soriano, Newark, for appellants (Paul Alongi, Newark, on the brief).

Leon S. Wilson, Deputy Atty. Gen., for respondent (Arthur J. Sills, Atty. Gen., attorney, Alan B. Handler, First Asst. Atty. Gen., of counsel).

Before Judges SULLIVAN, KOLOVSKY and CARTON.

PER CURIAM.

Defendant Town of Belleville appeals from a judgment ordering it to 'take all steps necessary, including the appropriation of the necessary moneys to effectuate a revaluation of all the taxable real property within the Town; * * *.' The judgment also directs that the revaluation be completed within one year after the close of the current tax year, and orders the defendant tax assessor to 'render all aid and assistance and perform such duties as may be necessary and appropriate to the timely completion of the ordered revaluation subject to the supervision of the Essex County Board of Taxation; * * *.'

The Legislature has imposed upon the assessor the specific duty of determining the full and fair value of each parcel of real property in the district, N.J.S.A. 54:4--23, and...