Presumptions and burden of proof as to action of county board. In the absence of evidence to the contrary, the presumption is that the county board of taxation, in revising and correcting the tax lists and duplicates, and in increasing or decreasing the assessed value of any property acted properly and upon due proof. The burden of proving facts to decrease such assessment rests upon the taxpayer. Newton Trust Co. v. Atwood, 77 N. J. L. 141.

The action of a county board of taxation in ordering a township assessor to increase by forty-six per cent. the valuation of all taxable property in his taxing district will not be presumed illegal. Wayne Tp. v. Powder Co., 76 N. J. L. 175.

Liability of taxpayer for reduced rate.-Such increase having resulted in a lowering of the tax rate, but the collector having failed to change his duplicate, and bills having been issued and paid based on the original valuation and higher rate, a taxpayer whose property was revalued specially by the county board after complaint of undervaluation is liable for taxes at the lower rate resulting from the general increase, and not at the rate mentioned in the tax bills sent out by the collector. Wayne Tp. v. Powder Co., 76 N. J. L. 175.

Powers of board in general.-Exclusive of the power to hear and determine appeals, the power of the county board over local assessments is, after investigation, to revise, correct and equalize the assessed value of property in their respective taxing districts. Washington Twp. v. Mercer Co. Bd., 85 N. J. L. 547.

Increase of valuation.-Under P. L. 1900, p. 134 (superseded in turn by the general tax acts of 1903 and 1918), relative to the equalization of assessments of the taxing districts of a county, and providing that where the value of the property contained in any duplicate is relatively less than the value of other property in the county, the board may add thereto such sum as shall appear just and proper and warranted by such comparison, but not otherwise, an increase of valuation must be by a sum certain, to be levied equally by an even percentage on all classes of property, real and personal, assessed in the township, and found upon the assessor's duplicate, and not upon a particular piece or class of property found thereon. N. J. Zinc Co. v. Board, 70 N. J. L. 186.

Notice to assessor.-Under P. L. 1900, p. 136, sec. 6 (superseded in turn by the general tax acts of 1903 and 1918), providing that, before the valuation of any taxing district shall be increased by the board of equalization, the assessor shall be notified by five days' notice in writing of the proposed increase, and shall be required to show cause why such increase should not be ordered, a notice which is not a five days' notice, and does not require the assessor to show cause, is bad. N. J. Zinc Co. v. Board, 70 N. J. L. 186.

Under section 28 of the general tax of 1903 (superseded by the revision of 1918), where property was assessed as omitted property, notice must be given to the owner and demand of

Perform duties of county boards of equalization and county assessors.

payment be made of him unless he be a non-resident, and a tax sale founded on an assessment, without such notice and demand, is void. Mitsch v. Township of Riverside, 86 N. J. L. 603.

Deduction. A county board of taxation, having assessed stock of a bank, as required by section 4 of the bank stock act of 1914 (P. L. 1914, p. 141), superseded by this act, a deduction of the value of certain shares of stock in other banks taxable elsewhere was unauthorized. People's Bank and Trust Co. v. Passaic County Board of Taxation, 100 Atl. Rep. 155.

Notice of appeal.-A county board has no jurisdiction to reduce the assessed valuation imposed upon property by the assessor of a township on the appeal of the owner, in the absence of both actual and constructive notice to the township or its representatives of the hearing of such appeal. town Twp. v. Monmouth Electric Co., 75 N. J. L. 459.

Eaton

See Jersey City v. Board, 74 N. J. L. 753. Construction.-Where there was an investigation prior to its action, the judgment of the county board should not be disturbed even though it had adopted in its entirety the assessment of the preceding year as representing the true value of the property in question. In re Borough of Point Pleasant, 35 N. J. L. J. 152.

Additions to the duplicate can only be done by action of the board; a direction by the president of the board to the secretary to add to the duplicate is not sufficient. Shillingsburg v. Greenwich, 83 N. J. L. 129.

See Jersey City v. Montville, 84 N. J. L. 43, affirmed 85 N. J. L. 372.

51. Sec. 5. Such boards shall perform all the duties now performed by county boards of equalization or other county boards charged with the review or equalization of tax assessment or tax lists in any county of this State, where such boards have heretofore been lawfully created. Such boards shall also perform the duties of the county board of assessors, in accordance with the provisions of the act to which this act is a supplement, and the county collector in each county shall lay the statements provided for in section twenty-three of said act before their respective county boards of taxation on or before the second Tuesday in August* in each year. (P. L. 1906, p. 214.)

*Changed to February tenth by par. 18, sec. 503, ante. The act referred to in this section is the general tax act of 1903 (P. L. 1903, p. 394), superseded by the revision of 1918 (P. L. 1918, p. 847).

Transfer of power of equalization. The power of summary equalization for the purpose of a just apportionment of the State, school and county tax is, along with other powers formerly lodged with the county boards of assessors, by this act, transferred to the county boards of taxation. In re Township of Lawrence, 36 N. J. L. J. 79.

See Royal Manufacturing Co. v. Rahway, 75 N. J. L. 416; Jersey City v. Montville, 84 N. J. L. 43, affirmed 85 N. J. L. 372.

to certify

to county

board,

52. Sec. 6. The governing body of every taxing district Local board in each county of this State shall, on or before the third Tues- tax ordinance day in August** in each year, certify to the board of taxation of their respective counties a copy of the annual tax ordinance or resolution or other evidence showing the amount to be raised by taxation for the purposes of the taxing district. The governing body of such taxing district may add to the amount to be raised for State, county, school, district or local purposes a sum not exceeding ten per centum thereof, to meet contingencies, and shall certify as above to such added amount. (P. L. 1906, p. 215.)

NOTE.-Sec. 24 (as amended by P. L. 1905, p. 177) of the general tax act of 1903 (superseded by the revision of 1918), contained provisions similar to those contained in this section. See Kenilworth v. Board of Equalization of Taxes, 78 N. J. L. 439.

to determine

necessary

for year.

53. Sec. 7. The board of chosen freeholders in each county Freeholders shall, at their annual meeting, or at any adjourned or special amounts meeting not later than the first Tuesday of August, determine and appropriate specifically the amount to be raised for current expenses, debt and interest, public works, and for all other county purposes. The county collector shall transmit to the county board of taxation, on or before the second Tuesday in August†t in each year, a statement of the total amount so appropriated and otherwise required by law to be raised by taxation in that year for county purposes, and said board shall apportion the tax among the taxing districts as in this act directed. (P. L. 1906, p. 215.)

** Changed to March first by par. 20, sec. 505, ante. Changed by later legislation. Chap. 242, Laws of 1918, provides that county budget must be approved by January 25 and adopted by February 9.

++ Changed by sec. 504 of chap. 236, Laws 1918 (par. 19, ante), to on or before March 1.

Set forth assessed

value, rate, etc., against each person.

Duplicate delivered to tax

collectors.

Powers on appeal.

54. Sec. 8. Such county board of taxation shall enter all changes or additions on the various tax lists and duplicates, and shall, upon ascertaining the total amount of tax to be raised from the property in each taxing district in their respective counties, cause each assessor to enter in appropriate. columns upon the said tax lists and duplicates for his respective taxing district the net value assessed to each person for both real and personal property; the rates per dollar which shall be such as according to the valuation on the duplicate will be sufficient to produce the sum required, and the several sums assessed on the property of each person, for State, State school and county taxes, and also for local, poll, dog, school district and other taxes, and shall enter the addition of the items of each column at the foot thereof, on every page, and shall, on or before the first day. of Octobert in each year, cause such duplicates, complete and certified by the said board to be a true record of the taxes assessed, to be delivered to the respective collectors of the various taxing districts in the respective counties, and the said tax list shall remain in the office of such boards as a public record. (P. L. 1906, p. 215.)

Time for equalization.-Under P. L. 1900, p. 137, sec. 7 (superseded in turn by the general tax acts of 1903 and 1918), which limits the time for the board of equalization to complete its work to the last day of September in any year, such board cannot act upon assessments on October 1st. N. J. Zinc Co. v. County Board, 70 N. J. L. 186.

Construction. This act (P. L. 1906, p. 210) delegates no power to the county board of taxation to fix rates in a township. Washington Twp. v. Board of Taxation, 85 N. J. L. 547.

See Jersey City v. Montville, 84 N. J. L. 43, affirmed 85 N. J. L. 372; In re Township of Lawrence, 36 N. J. L. J. 79.

55. Sec. 9. The county boards of taxation shall have all the powers given to commissioners of appeal or any local board charged with the duty of reviewing taxes on appeal, in accordance with the provisions of the act to which this is a supplement, under such rules and regulations as it may, from time to time, prescribe and adopt. Said county boards of taxation shall hear and determine all appeals that may be made at such times and under such rules and regulations as

Changed to April first by par. 24, sec. 509, ante.

it may from time to time prescribe and adopt; provided, that Proviso. appeals may be made at any time prior to the twentieth day of December* of the year in which said taxes are assessed and levied; and provided further, that the determination of Proviso. said board shall be reported to the collectors of the respective taxing districts on or before the first day of February+ following such appeals. (P. L. 1906, p. 216.)

Appeal. The legislative intent was to confer on the county board the power of hearing the appeal of the taxpayer or taxpaying district in the first instance, and finally to authorize an appeal to the State board from the determination of the county board. Kenilworth v. Board of Equalization of Taxes, 78 N. J. L. 302.

Undervaluation.-A taxpayer filed with a county board of taxation a petition alleging an undervaluation of certain property, the petition being filed more than a year after the assessment of the property was made. The board increased the assessment, notwithstanding a rule of the board requiring all complaints as to assessments should be filed by December 20th following the assessment. Held, that this rule having been adopted under the power vested in the board by the ninth section of the act of 1906 (P. L., p. 216), the lapse of time in filing the petition invalidated the revised assessment. Acquakanonk Water Co. v. Passaic Board of Taxation, 88 N. J. L. 555.

Notice. Immediate notice must be given to the owner of additions made to the tax books, and also notice of the time and place of the next meeting of the board. Shillingsburg v. Greenwich, 83 N. J. L. 129.

See Eatontown Tp. v. Electric Co., 75 N. J. L. 459.
See Note "Recovery of Excess Payment"--under par. 45.

56. Sec. 10. Any action or determination of any county board of taxation may be appealed for review to the Board of Equalization of Taxes of New Jersey, under such rules and regulations as said Board of Equalization may from time to time prescribe, and said Board of Equalization shall be authorized and empowered to review such action and proceedings and give such judgment therein as it may think proper (c). (P. L. 1906, p. 216.)

* Changed by par. 42, sec. 701, ante, to "on or before June 15." See sec. 701, chap. 236, Laws 1918 (Par. 42, ante), which provides that county boards shall hear and determine all appeals before September first.

(c) The Board of Equalization of Taxes of New Jersey referred to in this section was superseded in 1915 by the State Board of Taxes and Assessment. (P. L. 1915, p. 438.)

Right of

appeal to

State board.