Piscataway Assoc., Inc., Petitioners-Appellants v. Township of Piscataway, Respondent-Respondent

Summary

The Supreme Court of New Jersey reversed the Appellate Division and reinstated the State Division of Tax Appeals judgment, holding that the 1973 tax assessment of the petitioners was discriminatory under the state constitution and that Kents-type relief was warranted. The Court reasoned that the uniform assessment level had eroded over time and that the petitioners were assessed at 100% of true value while most other properties were assessed at substantially less, violating equal protection. Justice Conford dissented, arguing the decision grants discriminatory favorable treatment and undermines uniformity.