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TOWERS ASSOCIATES v. CITY OF EAST ORANGE

16 N.J. Tax 483 (1997)

TOWERS ASSOCIATES, PLAINTIFF-APPELLANT, v. CITY OF EAST ORANGE, DEFENDANT-RESPONDENT.

Superior Court of New Jersey, Appellate Division

Decided March 19, 1997

Attorney(s) appearing for the Case

Richard D. Simon, attorney for appellant.

Medvin & Elberg, attorneys for respondent (Philip Elberg and Edna Y. Baugh, on the brief).

Before Judges BROCHIN, KESTIN and EICHEN.

PER CURIAM.

This is a real estate property tax assessment case. The property is an apartment building in East Orange. The property owner appealed the assessments for the years 1992 through 1995. In each of these years, the property was assessed at $247,200 for the land, and $1,104,800 for improvements for a total of $1,352,000.

At trial, the property owner presented only one witness, a real estate appraiser, who...

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