New Jersey Tax Court January 30, 1992 (Fort Lee Borough v. Director, Division of Taxation)

SMALL, J.T.C.

The Borough of Fort Lee (“Fort Lee”), challenges the promulgation of the October 1,1991 Table of Equalized Values (the “school aid table” or the “table”) by the Director of the Division of Taxation (the “Director”) pursuant to N.J.S.A. 54:1-35.1 et seq. The authority of this court is invoked under N.J.S.A. 54:51A-4(c).