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TAMBURELLI PROPERTIES ASS'N v. CRESSKILL BOROUGH

15 N.J. Tax 629 (1996)

TAMBURELLI PROPERTIES ASSOCIATION, PLAINTIFF, v. CRESSKILL BOROUGH, DEFENDANT.

Tax Court of New Jersey.

June 7, 1996.

Attorney(s) appearing for the Case

Edward G. Rosenblum for plaintiff (Rosenblum, Wolf & Lloyd, attorneys).

Harry Haushalter for defendant (Conley & Haushalter, attorneys).

KAHN, J.T.C.

This is the court's determination with respect to a real estate property tax appeal covering three years: 1993, 1994 and 1995. The assessments for each of the three years are as follows:

  Land              $6,226,500
  Improvements       4,898,700
                   ___________
  Total            $11,125,200

The year 1993 (assessment date October 1, 1992) is a revaluation year. The chapter 123 ratio for 1994 (assessment date...

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