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BRAE ASSOCIATES v. PARK RIDGE BOROUGH

17 N.J. Tax 187 (1998)

BRAE ASSOCIATES, C/O HERTZ REALTY, PLAINTIFF, v. PARK RIDGE BOROUGH, DEFENDANT.

Tax Court of New Jersey

January 28, 1998.

Attorney(s) appearing for the Case

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

Peter J. Zipp and John J. D'Anton, for defendant.

KAHN, J.T.C.

This is the court's opinion with respect to a local property tax proceeding for the years 1990, 1991, 1992, 1993, 1994 and 1995. The municipality assessed the subject property for all years in question as follows:

      Land               $ 5,096,000
      Improvements        34,759,000
                         ___________
      Total              $39,855,000

The subject property consists of a 226,568 sq. ft. building situate...

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