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BOROUGH OF WEST CALDWELL v. LAMM ASSOCIATES

5 N.J. Tax 338 (1983)

THE BOROUGH OF WEST CALDWELL, PLAINTIFF, v. LAMM ASSOCIATES, DEFENDANT.

Tax Court of New Jersey.

April 13, 1983.

Attorney(s) appearing for the Case

Robert L. Podvey for plaintiff (Podvey, Sachs, Catenacci & Silber, attorneys).

Lawrence S. Berger for defendant.

HOPKINS, J.T.C.

These are appeals by the Borough of West Caldwell from reductions in the assessed value of property located at 9 Patton Drive in the taxing district of West Caldwell and known as Block 81B, Lot 9. The years involved are 1979 and 1980. Defendant timely filed a complaint for the taxable year 1979. As it was filed subsequent to the Borough's complaint for that year, it was treated as a cross-appeal. After the matter was submitted on a stipulation of facts...

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