KAZANCHY v. SEA BRIGHT BOR.


6 N.J. Tax 353 (1983)

JOSEPH J. KAZANCHY, T/A YACHT HARBOR APTS., PLAINTIFF, v. BOROUGH OF SEA BRIGHT, DEFENDANT. SEA BRIGHT BOROUGH, PLAINTIFF, v. JOSEPH J. KAZANCHY, DEFENDANT. JOSEPH J. KAZANCHY, T/A YACHT HARBOR APTS., PLAINTIFF, v. BOROUGH OF SEA BRIGHT, DEFENDANT. JOSEPH J. KAZANCHY & PHILIP COHEN, PLAINTIFFS, v. BOROUGH OF SEA BRIGHT, DEFENDANT. PHILIP & ROSLYN COHEN, PLAINTIFFS, v. SEA BRIGHT BOROUGH, DEFENDANT. PHILIP & ROSLYN COHEN, PLAINTIFFS, v. SEA BRIGHT BOROUGH, DEFENDANT.

Tax Court of New Jersey.

May 4, 1983.


Attorney(s) appearing for the Case

Steven R. Irwin for taxpayers (Mandelbaum & Mandelbaum, attorneys).

Thomas J. Smith, Jr. for municipality (Smith & Shaw, attorneys).


RIMM, J.T.C.

Once again, as happens all too frequently in local property tax matters, this court is asked to substantially reduce a taxpayer's tax burden on the basis of unsupported expert opinion evidence. And once again there is no basis for a finding of value, and the complaints are dismissed.

For the tax years 1976 through 1980, inclusive, the borough assessed the property at values established in its revaluation program originally effective for the 1974...

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