Opinion

Town of Kearny v. Director

13 N.J. Tax 119 · New Jersey Superior Court Appellate Division · Jul 13, 1992

Full text

TOWN OF KEARNY v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT-RESPONDENT

PER CURIAM. This is an appeal from an order of the Tax Court, 11 N.J.Tax 497, upholding the determination of the Director of the Division of Taxation of the average ratio of assessed to true value of real estate in Kearny for the year 1990 for purposes of promulgation of the table of equalized valuations used in the calculation and apportionment of state aid to local school districts for the fiscal year 1991-1992. [120] The order is affirmed substantially for the reasons given by Judge Hopkins in his opinion of March 26, 1991.