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303, INC. v. CITY OF NORTH WILDWOOD

21 N.J. Tax 376 (2004)

303, INC., PLAINTIFF, v. CITY OF NORTH WILDWOOD, DEFENDANT.

Tax Court of New Jersey.

June 11, 2004.

Attorney(s) appearing for the Case

Harry Haushalter for plaintiff (Harry Haushalter, attorney).

William Kaufmann for defendant (Cafiero and Balliette, attorneys).

SMALL, P.J.T.C.

This opinion discusses the ability of an assessor to correct the assessment of an apartment building which had been converted to separate condominium units in 1995 but was improperly assessed as a single line item from 1995 through 2002.

This matter is before me on plaintiff, 303, Inc.'s, motion for partial summary judgment, seeking to cancel the 2000 assessment of its property. A previous opinion of this court affirmed (for reasons not discussed...

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