Theodore Murnick and Maxine Murnick, His Wife, Plaintiffs-Appellants v. City of Asbury Park, Defendant-Respondent…

Summary

The Supreme Court of New Jersey held that chapter 123 does not provide the exclusive remedy for tax‑assessment discrimination claims, affirmed its constitutionality, allowed the taxpayers to challenge the Director's ratio, vacated the 1979 assessment based on an improper ratio, and remanded the case to the Tax Court for further proceedings.