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DWORMAN v. TINTON FALLS

180 N.J. Super. 366 (1981)

LESTER J. DWORMAN; L.J.D. ENTERPRISES, INC.; THE DWORMAN COMPANY OF N.J.; CHASE MANHATTAN MORTGAGE AND REALTY TRUST; AND SHREWSBURY ASSOCIATES, PLAINTIFFS-RESPONDENTS, v. BOROUGH OF TINTON FALLS, (FORMERLY BOROUGH OF NEW SHREWSBURY), DEFENDANT-APPELLANT.

Superior Court of New Jersey, Appellate Division.

Decided August 21, 1981.

Attorney(s) appearing for the Case

Leo Rosenblum argued the cause for appellant (Rosenblum & Rosenblum, attorneys).

Irving C. Marcus argued the cause for respondents (Lasser, Hochman, Marcus, Guryan & Kuskin, attorneys; Mr. Marcus and Helane Kipnees on the brief).

Before Judges BOTTER, KING and McELROY.

PER CURIAM.

The municipality appeals from judgments of the Tax Court establishing assessments for 1974, 1975 and 1976 for the subject property, an office building largely occupied by the Federal Government. On this appeal the municipality contends that considerable evidence was presented which established a higher economic rent than the contract rent provided in the applicable lease; that the cost approach supports an economic rent of $7.25 per square foot; that the...

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