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CITY OF SOUTH AMBOY v. KARPOWICZ

DOCKET NOS. 000167-2012, 000168-2012

28 N.J. Tax 324 (2015)

CITY OF SOUTH AMBOY, PLAINTIFF, v. EDYTA AND ZENON KARPOWICZ, DEFENDANTS.

Tax Court of New Jersey.

Reissued: April 7, 2015.

Attorney(s) appearing for the Case

John R. Lanza, for plaintiff (Lanza & Lanza, L.L.P., attorney).

Edyta Karpowicz and Zenon Karpowicz, for defendants (Self-Represented).

Plaintiff ("City") appeals the judgments of the Middlesex County Board of Taxation ("County Board") which reversed the City's omitted assessments placed only on the value of the improvement on defendants' ("Taxpayers") property, a two-family home, for tax years 2010 and 2011. For tax year 2007, the County Board had, in a regular tax...

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