Township of West Milford, Plaintiff-Appellant, and Attorney General of New Jersey, Intervenor-Appellant v. Gerald…

Summary

The Supreme Court of New Jersey affirmed the Appellate Division, holding that West Milford's practice of reassessing only recently‑sold homes constitutes unconstitutional spot assessment in violation of the New Jersey Constitution's uniformity clause and the Fourteenth Amendment's equal‑protection clause, and that Chapter 123 does not provide the exclusive remedy. The Court ordered the assessment to be struck and the 1984 valuation restored. Justice Pollock and Justice O'Hern filed concurring opinions.