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CITY OF NEWARK v. 1013 CORP.

1 N.J. Tax 107 (1980)

CITY OF NEWARK, PLAINTIFF, v. THE 1013 CORP., DEFENDANT.

Tax Court of New Jersey.

April 2, 1980.

Attorney(s) appearing for the Case

Melvin Simon, Assistant Corporation Counsel, for plaintiff.

Mortimer Katz, for defendant.

CRABTREE, J.T.C.

This is a local property tax case involving the value of a neighborhood store and office complex in the City of Newark for the tax year 1976. The Essex County Board of Taxation (county board) reduced the assessment from $121,500 to $101,500, the reduction being attributed entirely to improvements. The city petitioned the Division of Tax Appeals (Division) for a restoration of the original assessment.

The subject property, located at 1013 South...

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