Baldwin Const. Co. v. ESSEX COUNTY BD. OF TAXATION AND CITY OF EAST ORANGE

108 A.2d 598, 16 N.J. 329, 1954 N.J. LEXIS 227
CourtSupreme Court of New Jersey
DecidedOctober 25, 1954
StatusPublished
Cited by78 cases

This text of 108 A.2d 598 (Baldwin Const. Co. v. ESSEX COUNTY BD. OF TAXATION AND CITY OF EAST ORANGE) is published on Counsel Stack Legal Research, covering Supreme Court of New Jersey primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Baldwin Const. Co. v. ESSEX COUNTY BD. OF TAXATION AND CITY OF EAST ORANGE, 108 A.2d 598, 16 N.J. 329, 1954 N.J. LEXIS 227 (N.J. 1954).

Opinions

[332]*332The opinion of the court was delivered by

Heher, J.

By this proceeding in lieu of certiorari under Article VI, Section V, paragraph 4 of the Constitution of 1947, implemented by Rule 3 :81-1 et seq., now R. R. 4:88-1 et seq., the plaintiff landowners seek relief from what is asserted to be discrimination in the assessments for taxation laid upon their several pieces of property in the City of East Orange for the year 1952, whereby they have been subjected to a disproportionate share of the tax burden in violation of the principle of equality secured by the Eourteenth Amendment to the Eederal Constitution and Article VIII, Section I, paragraph 1 of the State Constitution, and- the tax statute itself.

The litigation comprises seven separate proceedings at law in lieu of certiorari to review 107 increases of land assessments in five municipalities of Essex County, viz., East Orange, Verona, Caldwell, Bloomfield and Belleville. There were other assessment revisions in these and still other municipalities which' are not under direct judicial attack. The case now before us relates to the challenged East Orange assessments; but the complaints in all the proceedings are in substance the same.

On January 10, 1952 the local assessors in Essex County returned to the Essex County Board of Taxation their several assessment lists and duplicates in accordance with R. S. 54:4-35, as amended by L. 1943, c. 120; and the county board thereupon undertook the performance of its statutory function to examine, revise and correct the tax lists and duplicates, R. S. 54:4-46, 54:4-55, an integral part of the assessment process itself. Hackensack Water Company v. Division of Tax Appeals, 2 N. J. 157, 164 (1949); Middletown Tp. v. Ivins, 102 N. J. L. 36, 41 (Sup. Ct. 1925). On March 10 ensuing, the county board advised the various local assessors by telephone of prospective “changes in some assessments in- some parts of the county”; and on March 20 the board ordered specific corrections and revisions of the tax lists, and directed the assessors to conform. The revised East Orange tax list concerns [333]*33362 parcels of real property and 13 owners of personal property. There were numerous revisions and corrections of assessments in the several municipalities of Essex County. At a meeting of the various local assessors and the county board held March 24 following, the “Local Assessors,” it is averred in the complaint, protested the revision of the East Orange assessments. There were like complaints by other assessors: “Many assessors, including the Local Assessors,” asserted that “in picking out properties here and there throughout the County” for increased assessments, the county board visited upon the particular landowners “an unfair share” of the tax burden, but the board’s president gave assurances that although the board “had attempted to comply”. with the statutory/ direction to revise, correct and equalize the assessments, for “lack of time, lack of information and particularly lack of funds (the County Ereeholders having allotted only $25,000 to the County Tax Board for this purpose),” the board could not comply with the law and therefore “had undertaken a partial adjustment of some of the assessments,” and the law afforded the means of correcting “errors” attending revision under “pressure.”

It was also alleged that while the taxable parcels of real property in East Orange numbered 1650, the assessment revisions and corrections involved but 62; that the assessments on parcels of real property fronting Central Avenue were increased 100% as to land, in some cases 200%, and 33 1/3% as to building, but no comparable change was made as to other properties in the immediate area; that there were arbitrary increases in building assessments on this street, irrespective of age or physical condition of the structure, and “Special purpose buildings, designed for particular use of and occupied by owners, were increased in the same manner as buildings designed for general use”; that there was arbitrary discrimination between “residences” and apartment houses, and “changes” in the assessments on business properties were confined to “some, not all, property located within a particular area of Main Street”; and [334]*334that “changes” were made in only 13 of 20,000 personal property assessments in the city.

In particular, it is charged in the complaint that the assessment of the land at No. 630 Central Avenue, in the ownership of the plaintiff Doop Realty Co., has been tripled and the building assessment increased by one-third, and the land assessment “is now at the rate of about $1,120 per front foot, as compared with $420 per front foot, the assessment of the adjoining property”; that the land assessment of the plaintiff Savings Investment & Trust Company, at the southeast corner of Central Avenue and Harrison Street, has been doubled and the assessment on the building, which includes its hanking house, increased by one-third, and so this plaintiff's land assessment “is at the rate of about $778 per Central Avenue front foot, as compared with about $152 per Central Avenue front foot, the assessment of the property across the street”; that the land assessment of the plaintiff Tishman Realty & Construction Co., Inc., at the northwest corner of Central Avenue and Halstead Street, has been tripled and its building assessment increased one-third, while the assessment of the property on the opposite northeast corner, valued “upon the same basis as plaintiff's property,” stands unchanged, and now this plaintiff's land assessment “is at the rate of about $1,000 per Central Avenue front foot (including one corner influence), as compared with about $350 per Central Avenue front foot (including two corner influences) of the adjacent property,” and the building assessment is^also on “a higher basis than that of the adjacent property

Referring to a report made to the county hoard by a committee for “equalization of assessments” organized in 1951 by the Association of Municipal Assessors of Essex County “at the request of and with the approval” of the board, the complaint says that an analysis of all real property sales in Essex County during the year 1950 reveals that “with the exception of industrial properties, real estate located in East Orange was assessed at a higher percentage of full and fair value than the county-wide average” — i. e., the county-wide [335]*335average assessment on residence properties was 42.1% of “full and fair value,” but the “percentage applicable to East Orange was 49.9%”; on apartment houses (six families and over) the county-wide assessment average was 59.4% of full and fair value, and the East Orange average 64.2%; on commercial properties the county-wide assessment average was 59.8%, and the East Orange average 65.9%; on industrial properties the county-wide assessment average was 66.1%, and the East Orange average 56.5%; and vacant land was assessed at a county-wide _average of 59.7%, while the East Orange average was 67.7%. \And, generally, it is charged that the 1952 assessments of plaintiffs’ properties, “as changed” by the county board, “are in excess of the percentage of full and fair value assessed against other properties of the same class.” |

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Bluebook (online)
108 A.2d 598, 16 N.J. 329, 1954 N.J. LEXIS 227, Counsel Stack Legal Research, https://law.counselstack.com/opinion/baldwin-const-co-v-essex-county-bd-of-taxation-and-city-of-east-orange-nj-1954.