Switz v. Middletown Tp

In Switz v. Middletown Tp., 23 N.J. 580, 130 A.2d 15 (1957), the trial court entertained an action by a property owner "to compel assessment of all realty in the township at full and fair value and to compel equalization of all assessments in the county at such value as required by statutes." 23 N.J. at 580, 130 A.2d 15. The trial court granted plaintiff the relief sought and the township and its tax assessor appealed. Ibid. The Court affirmed in part and reversed in part, Switz v. Middletown Tp., 40 N.J. Super. 217, 122 A.2d 649 (App.Div.1956), and the Supreme Court granted certification. 22 N.J. 222, 125 A.2d 234 (1956). Recognizing the harsh consequences that the act of assessment at true value may have on the public, and that the Legislature recognized the concern and had committed to acting on it, the Court held: The inquiry as to true value shall proceed, but the mandate otherwise shall not apply to the tax years 1957 and 1958, thereby to afford the Legislature the opportunity to take such measures and provide for such administrative procedures as its own inquiry may prove to be essential to the public interest, and to allow the Township time needed for the fulfillment of the project. Switz, supra, 23 N.J. at 598, 130 A.2d 15.