1. Whether the selective reassessment of 380
Claremont Road by Town Assessor Edward Kerwin,
conducted without a district-wide revaluation or the
presence of significant property improvements, violates
the Equal Protection Clause of the Fourteenth Amendment
by creating unconstitutional disparities in property
taxation.

2. Whether the spot assessment conducted by
the Town Assessor, which disproportionately targeted
properties that had recently sold, violates New Jersey 's
constitutional and statutory requirements for uniform
property taxation, as established in N.J.S.A. 54:4-23
and related case law, thus raising a substantial feder
al question of equal protection.

3. Whether the practice of spot assessing real
property, as applied by Borough of Bernardsville,
violates the Equal Protection Clause of the Fourteenth
Amendment to the United States Constitution, in
light of the New Jersey Supreme Court 's decision in
West Milford Tp. v. Van Decker, 120 N.J. 354 (1990),
which held that discriminatory spot assessments
contravene principles of uniformity and fairness in
taxation.

4. Whether the U.S. Supreme Court should inter
vene to resolve the conflict between federal equal pro
tection principles and state practices of property
assessment, particularly when such practices lead to
discriminatory tax burdens on specific property owners
without a rational basis for differential treatment.

Whether a selective property reassessment by a town assessor violates the Equal Protection Clause through discriminatory taxation practices