New Jersey Tax Court January 28, 2011 (Township of Jefferson v. Director)

BIANCO, J.T.C.

In these consolidated matters filed pursuant to N.J.S.A 54:51A-4(c) 1 plaintiffs Township of Jefferson, Township of Mendham, Borough of Mendham, and Township of Mount Olive (collectively “the Municipalities”), challenge the Table of Equalized Valuations (“the Equalization Table”) promulgated by defendant, Director, Division of Taxation (“the Director”) for tax year 2010, to be