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PARKVIEW VILLAGE ASSO. v. BOR. OF COLLINGSWOOD

62 N.J. 21 (1972)

297 A.2d 842

PARKVIEW VILLAGE ASSOCIATES, PETITIONER-APPELLANT, v. BOROUGH OF COLLINGSWOOD, A MUNICIPAL CORPORATION OF THE STATE OF NEW JERSEY, AND DIVISION OF TAX APPEALS OF THE DEPARTMENT OF THE TREASURY OF THE STATE OF NEW JERSEY, RESPONDENTS.

The Supreme Court of New Jersey.

Decided December 18, 1972.

Attorney(s) appearing for the Case

Mr. William J. Walsh, argued the cause for appellant (Mr. William J. Walsh, on the brief; Mr. Frank V. Walsh, Jr., attorney).

Mr. Eivind H. Barth, Jr. argued the cause for respondent Borough of Collingswood.

The opinion of the Court was delivered by CONFORD, P.J.A.D., Temporarily Assigned.

This is a tax appeal involving an assessment for the year 1968 (assessing date October 1, 1967) of petitioner's large apartment house complex in Collingswood, Camden County. The property consists of four buildings, two of nine stories and two of ten, containing 1,036 apartment units, commercial space and a garage. The assessments (based upon a 50% common level factor), which are separate...

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