Baldwin Construction Co., Plaintiffs-Respondents v. Essex County Board of Taxation and City of East Orange…

Summary

The Supreme Court of New Jersey affirmed the lower court's judgment vacating the Essex County Board of Taxation's assessment increases on the plaintiffs' properties as discriminatory and ordered the case remanded for the board to conform future assessments to the statutory requirement of true value. Justice Vanderbilt dissented, arguing that the statutes mandating assessment at true value must be enforced.