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UNION CITY ASSOCS. v. UNION CITY

10 N.J. Tax 581 (1989)

UNION CITY ASSOCIATES, PLAINTIFF, v. CITY OF UNION CITY, DEFENDANT.

Tax Court of New Jersey.

October 19, 1989.

Attorney(s) appearing for the Case

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

Herbert H. Fine for defendant.

CRABTREE, J.T.C.

Plaintiff, owner of premises located at 500 Central Avenue, Union City, New Jersey (Block 22, Lot 1), filed a complaint on January 30, 1987 seeking a reduction in the property's 1985 assessment of $3,700,000. Plaintiff alleged that the assessment was discriminatory in violation of Art. VIII, § 1, par. 1(a) of the New Jersey Constitution and that, accordingly, the 1984 assessment of $2,700,000 should be restored. Plaintiff calls this a "spot"...

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