Peter Casamasino, Plaintiff-Respondent and Cross-Appellant, and Director, Division of Taxation and Hudson County…

Summary

The Supreme Court of New Jersey reversed the Appellate Division, holding that a municipal tax assessor cannot acquire tenure without undergoing the statutory reappointment process, and that implied ratification by the city council is insufficient. The Court also limited the future application of the de facto officer doctrine to cases where the assessor has taken the oath or mistakenly remained in office after a term.