Township of Jefferson v. Dir., Div. of Taxation, A-0613-11T3; Appellate Division; per curiam opinion; decided and approved for publication August 6, 2012. Before Judges Payne, Reisner and Hayden. On appeal from the Tax Court, 26 N.J. Tax 1 (Tax 2011) and 26 N.J. Tax 129 (Tax 2011). [Sat below: Judge Bianco.] DDS No. 35-2-7277 [10 pp.]
In these tax appeals, plaintiff, the township of Jefferson, challenges the table of equalized valuations promulgated by defendant, the director of the Division of Taxation, for the year 2010 (the director’s equalization table), to be used by the commissioner of the Department of Education for the apportionment of school aid. The township also challenges the Morris County Board of Taxation’s 2011 county equalization table (the county equalization table), which is used in apportioning county government costs. In promulgating its county equalization table, Morris County adopted the director’s equalization table. Thus, the township’s arguments apply equally to both documents.
