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TOWER WEST APT. ASS'N, INC. v. TOWN OF WEST NEW YORK

5 N.J. Tax 478 (1982)

TOWER WEST APARTMENT ASSOCIATION, INC., PLAINTIFF-APPELLANT, v. TOWN OF WEST NEW YORK, DEFENDANTS-RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided October 26, 1982.

Attorney(s) appearing for the Case

Thomas DeNoia argued the cause for appellant (Giordano, Halleran & Crahay, attorneys; Christopher J. Hanlon, on the brief).

Sidney I. Turtz argued the cause for respondent.

Before Judges BOTTER and POLOW.

PER CURIAM.

Plaintiff is the owner of a five-level parking garage in a high-rise condominium apartment building containing 193 units. Plaintiff appeals from the judgment of the Tax Court of New Jersey affirming the $405,000 assessment placed on the parking garage by the Hudson County Board of Taxation. Plaintiff offered no proof as to the value of the garage structure but contended in the Tax Court and here that the value was reflected

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