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B.P.U.M. DEV. & URB. RENEWAL CORP. v. CITY OF CAMDEN

9 N.J. Tax 490 (1988)

B.P.U.M. DEVELOPMENT AND URBAN RENEWAL CORPORATION, PLAINTIFF, v. CITY OF CAMDEN AND CAMDEN COUNTY BOARD OF TAXATION, DEFENDANT. CITY OF CAMDEN, PLAINTIFF, v. CAMDEN COUNTY BOARD OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

Decided January 29, 1988.

Attorney(s) appearing for the Case

David E. Mapp for plaintiff B.P.U.M. Development and Urban Renewal Corporation (Harvey C. Johnson, attorney).

Patricia A. Darden for City of Camden (Marcia R. Steinbock on the brief).

Harry Z. Haushalter for defendant Camden County Board of Taxation (W. Carey Edwards, Attorney General of New Jersey, attorney).

LARIO, J.T.C.

This action represents consolidated appeals; one by B.P.U.M. Development and Urban Renewal Corporation (BPUM) against the City of Camden (Camden) and another by Camden against the Camden County Board of Taxation (board) from a single judgment issued by it affirming an improvement assessment of $294,750 on the improved property owned by BPUM located in Camden.

In both appeals plaintiffs claim that,...

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