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PARKWAY VIL. APTS. v. CRANFORD TP.

9 N.J. Tax 199 (1986)

PARKWAY VILLAGE APARTMENTS CO., PLAINTIFF-APPELLANT AND CROSS-RESPONDENT, v. TOWNSHIP OF CRANFORD, DEFENDANT-RESPONDENT AND CROSS-APPELLANT.

Superior Court of New Jersey, Appellate Division.

Decided October 1, 1986.

Attorney(s) appearing for the Case

Carl G. Weisenfeld argued the cause for appellant-cross respondent (Hannoch Weisman, attorneys).

Ralph P. Taylor argued the cause for respondent-cross-appellant.

Before Judges ANTELL and D'ANNUNZIO.

PER CURIAM.

The owner of an apartment complex appeals a Tax Court decision establishing real property tax assessments for 1983 and 1984. The township cross-appeals. The primary issue involves the method utilized by the Tax Court to determine the fair rental value of plaintiff's apartments as an element of the income approach to establish the fair market value of the property.

The complex consists of 115 apartments and some garages. There are six categories...

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