Jeffers v. City of Jersey City

Decision Date12 January 1987
Citation520 A.2d 797,214 N.J.Super. 584
PartiesMargaret JEFFERS, Tax Assessor of the City of Jersey City, Association of Municipal Assessors of New Jersey, a Corporation Not For Profit, and R.K.R. Realty Associates, a New Jersey Partnership, Plaintiffs-Appellants, v. CITY OF JERSEY CITY, a Municipal Corporation, Defendant-Respondent, and The Hudson County Board of Taxation, Defendant.
CourtNew Jersey Superior Court — Appellate Division

Before Judges ANTELL, BRODY and LONG.

On appeal from Superior Court of New Jersey, Law Division, Hudson County, whose opinion is reported at 8 N.J.Tax 313 (1986).

Edward G. Rosenblum, Secaucus, for plaintiffs-appellants (Rosenblum & Rosenblum; Edward G. Rosenblum of counsel and on the brief; Kendra Golden on the brief).

Robert T. Pickett, for defendant-respondent City of Jersey City.


This litigation arose out of a dispute between the Municipal Council of the City of Jersey City and plaintiff Margaret Jeffers, the city's tax assessor. The assessor raised the assessments of 2,000 properties for the year 1986 based upon recent sales data. The Council viewed these increases as unfair "spot" assessments because assessments of all properties in the city were outdated and a city-wide revaluation was planned for the following year. Seven hundred forty tax appeals followed the assessor's action, an increase of almost 450 over the previous year.

The Council responded by adopting three resolutions: one directed the assessor to "roll back the spot assessments for tax year 1986," the second directed the assessor to "cease re-assessing any residential properties based solely on recent sales price" and ordered that "any reassessing of properties based upon selling prices should be postponed until the city-wide reassessment which will take place shortly," and the third engaged a real estate appraiser "to inspect, value and testify" before the county board regarding the value of properties that were the subject of tax appeals except "the properties that were reassessed as a result of recent sales...."

In an opinion reported at 8 N.J.Tax 313 (1986), the law division invalidated the first two resolutions as unlawful interferences with the assessor's exclusive statutory duty to assess, but validated the last resolution as the proper exercise of the Council's authority to determine how to spend municipal revenues. The assessor appeals the last determination.

We affirm the...

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5 cases
  • Inwood Owners, Inc. v. Little Falls Tp.
    • United States
    • New Jersey Superior Court — Appellate Division
    • April 2, 1987
    ...175, 190, 270 A.2d 712 (App.Div.1970); Jeffers v. City of Jersey City, 8 N.J.Tax 313, 316-317 (Law Div.1986), aff'd o.b. 214 N.J.Super. 584, 520 A.2d 797 (App.Div.1987), prepared and served omitted assessment notices on the plaintiff for approximately $550,000 in taxes on or about November ......
  • Appeal of Township of Monroe from Determination of Local Finance Bd.
    • United States
    • New Jersey Superior Court — Appellate Division
    • December 19, 1995
    ...258, 268, 183 A.2d 104 (Law Div.1962); see also Jeffers v. City of Jersey City, 8 N.J.Tax 313 (Law Div.1986), aff'd, 214 N.J.Super. 584, 520 A.2d 797 (App.Div.1987). Even if the governing body in this case attempted to do what it perceived to have been equity, it cannot reduce taxes for cer......
  • Mitchell v. City of Somers Point
    • United States
    • New Jersey Superior Court — Appellate Division
    • March 14, 1994
    ...are independent of control by the municipal government. Jeffers v. City of New Jersey, 8 N.J.Tax 313 (1986), aff'd, 214 N.J.Super. 584, 520 A.2d 797 (App.Div.1987); Mun. Assessors of N.J. v. Mullica Tp., 225 N.J.Super. 475, 481-82, 542 A.2d 970 (Law Div.1988); Clinton Tp. Citizen's Comm. v.......
  • New Jersey Dept. of Environmental Protection, Div. of Coastal Resources Regulation, N.J.A.C. 7:7-2.1(b)1.iii., Matter of
    • United States
    • New Jersey Superior Court — Appellate Division
    • January 12, 1987
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