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 the case with instructions to revise and correct the 1954 Passaic County equalization table. The Court held that the Division must act when it finds an error in a county board's table, must take official notice of the Director's assessment ratios, and may not impose a common‑law evidentiary burden on the complaining municipality. The decision was joined by a concurrence emphasizing the statutory duty to equalize at true value.