The dispute in City of Newark v. Twp. of Jefferson centered on the Township’s tax assessment of the City’s property, situated within the Township, for years 2009 through 2016. The City appealed the lower court’s judgment, which affirmed the tax assessments. The Appellate Division reversed and remanded, holding that the Township’s assessment was defective and not entitled to the presumption of validity because it was primarily based on a settlement discussion rather than the property’s value. Moreover, the assessment was problematic because the assessor relied on another sale he failed to verify.