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 properties that were recently sold constitutes spot assessment that violates the New Jersey Constitution's uniformity clause and the Fourteenth Amendment's equal‑protection clause, and that Chapter 123 does not provide a remedy in this egregious case. The Court ordered the assessment to be struck and the 1984 valuation restored.