City of Clifton, a Municipal Corporation of New Jersey, Petitioner-Appellant v. Passaic County Board of Taxation…

Summary

The Supreme Court of New Jersey reversed the Division of Tax Appeals' dismissal of the City of Clifton's petition and affirmed the Passaic County Board of Taxation's certification of the amount due under the Added Assessment Act. The Court held that the board's determination is reviewable, that added assessments must be equalized and multiplied by the uniform county‑and‑state rate, and that the statute does not violate the Fourteenth Amendment.