TOWNSHIP OF JEFFERSON VS. DIRECTOR, DIVISION OF TAXATION, ET AL.
TOWNSHIP OF JEFFERSON VS. MORRIS COUNTY BOARD OF TAXATION A-3013-10T3 / A-0613-11T3 (CONSOLIDATED)
In these tax appeals, the Township of Jefferson challenges the Table of Equalized Valuations promulgated by defendant, the Director, Division of Taxation, for the year 2010 and adopted by the Morris County Board of Taxation, arguing that the use for equalization purposes in that table of average true value in excess of equalized true value violated New Jersey statutes and the New Jersey Constitution's Uniformity Clause. Tax Court Judge Bianco rejected the Township's arguments in decisions reported at 26 N.J. Tax 1 (Tax 2011) and 26 N.J. Tax 129 (Tax 2011). On appeal, we have affirmed the orders resulting from Judge Bianco's decisions, substantially for the reasons stated in his reported opinions. 08-06-12
