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BERKLEY ARMS APARTMENT CORP. v. HACKENSACK CITY

6 N.J. Tax 260 (1983)

BERKLEY ARMS APARTMENT CORP., PLAINTIFF, v. HACKENSACK CITY, DEFENDANT.

Tax Court of New Jersey.

December 15, 1983.

Attorney(s) appearing for the Case

Anthony D. Andora for plaintiff (Andora, Palmisano, DeCotiis & Harris, attorneys).

Steven D. Muhlstock for defendant (Melvin Gittleman, attorney).

Harry Haushalter for intervenor (Irwin I. Kimmelman, Attorney General of New Jersey, attorney).

EVERS, J.T.C.

The issues presented in this real property tax matter are voluminous but all stem from the claim of Berkley Arms Apartment Corp., a cooperative corporation, (hereafter taxpayer) that its mid-rise apartment structure was over-assessed in 1982 by the City of Hackensack, (hereafter city). Also raised were issues concerning discrimination in the assessment, taxpayer's rights of equal protection, the constitutionality of N.J.S.A. 54:2-39

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