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The assessment of real estate for taxation is the main way NJ allocates the cost of local government among those who share in its benefits.

The intent and goal of tax laws is (or at least should be) the equal distribution of that cost. However, no government system is, or can be, perfect. Some level of inequity is virtually inevitable.

If that is the case, which risk is preferable – the risk of compelling one individual to pay more than their fair share of taxes, or the risk that many people are paying a little more because an individual is paying something less than their fair share? Or put differently, do you favor the right of the individual to not pay more than their fair share, or the right of many?

For many fundamental freedoms, the right of the