City of Passaic, a Municipal Corporation, Plaintiff-Appellant v. Passaic County Board of Taxation and Division of…

Summary

The Supreme Court of New Jersey reversed the Division of Tax Appeals' dismissal of the City of Passaic's complaint and remanded with instructions to revise the 1954 Passaic County equalization table, holding that the Division must correct erroneous tables, may rely on the Director's assessment ratios, and need not require common‑law evidentiary proof. Justice Vanderbilt, concurring, agreed with the result but emphasized the statutory duty to equalize at true value.