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BOR. OF MATAWAN v. TREE HAVEN APARTMENTS, INC.

108 N.J. Super. 111 (1969)

260 A.2d 235

BOROUGH OF MATAWAN, PETITIONER-RESPONDENT, v. TREE HAVEN APARTMENTS, INC., RESPONDENT-APPELLANT, AND DIVISION OF TAX APPEALS, DEPARTMENT OF THE TREASURY, RESPONDENT. BOROUGH OF MATAWAN, PETITIONER-RESPONDENT, v. RAVINE APARTMENTS, INC., RESPONDENT-APPELLANT, AND DIVISION OF TAX APPEALS, DEPARTMENT OF THE TREASURY, RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided December 23, 1969.

Attorney(s) appearing for the Case

Mr. Stephen C. Carton argued the cause for appellants (Messrs. Carton, Nary, Witt & Arvanitis, attorneys).

Mr. Louis R. Aikins argued the cause for respondent Borough of Matawan.

Mr. Arthur J. Sills, Attorney General of New Jersey, filed a statement in lieu of brief on behalf of respondent Division of Tax Appeals.

Before Judges KILKENNY, LABRECQUE and LEONARD.

The opinion of the court was delivered by LABRECQUE, J.A.D.

In these consolidated appeals Tree Haven Apartments, Inc. (Tree Haven) and Ravine Apartments, Inc. (Ravine) challenge judgments of the Division of Tax Appeals (the Division) fixing the assessments on their apartment properties for the year 1967.

The original assessment, the county tax board action and the taxable value found by the Division as to each property are as follows:

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