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FEDER ET AL. v. CITY OF PASSAIC

105 N.J. Super. 157 (1969)

251 A.2d 457

JOSEPH A. FEDER, ET AL., PETITIONER-APPELLANT AND CROSS-RESPONDENT, v. CITY OF PASSAIC, RESPONDENT-RESPONDENT AND CROSS-APPELLANT, AND STATE OF NEW JERSEY, ON BEHALF OF THE DIVISION OF TAX APPEALS, RESPONDENT. DAVIDOM REALTY CORP., PETITIONER-APPELLANT AND CROSS-RESPONDENT, v. CITY OF PASSAIC, RESPONDENT-RESPONDENT AND CROSS-APPELLANT, AND STATE OF NEW JERSEY, ON BEHALF OF THE DIVISION OF TAX APPEALS, RESPONDENT. SWANEE ESTATES, INC., PETITIONER-APPELLANT AND CROSS-RESPONDENT, v. CITY OF PASSAIC, RESPONDENT-RESPONDENT AND CROSS-APPELLANT, AND STATE OF NEW JERSEY, ON BEHALF OF THE DIVISION OF TAX APPEALS, RESPONDENT. BERTHA STEIN, PETITIONER-APPELLANT AND CROSS-RESPONDENT, v. CITY OF PASSAIC, RESPONDENT-RESPONDENT AND CROSS-APPELLANT, AND STATE OF NEW JERSEY, ON BEHALF OF THE DIVISION OF TAX APPEALS, RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided March 19, 1969.

Attorney(s) appearing for the Case

Mr. Carl G. Weisenfeld argued the cause for appellants-cross-respondents (Messrs. Hannoch, Weisman, Stern & Besser, attorneys; Mr. Joseph S. Seidel, of counsel).

Mr. Ladislas F. Feher argued the cause for respondent-cross-appellant (Mr. Charles E. Miller, attorney).

Mr. Arthur J. Sills, Attorney General of New Jersey, filed statement in lieu of brief on behalf of respondent Division of Tax Appeals (Mr. Charles H. Landesman, Deputy Attorney General, of counsel).

Before Judges CONFORD, KILKENNY and LEONARD.

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

These consolidated appeals concern the tax assessments on seven parcels of commercial realty in the downtown business section of Passaic, for the tax years 1964, 1965 and 1966. Both the city and the four taxpayers appeal from judgments of the Division of Tax Appeals which reduced assessed valuations on all the properties for all the years in question. The city's brief, however, does not specify error in any...

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