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SHULTON, INC. v. CITY OF CLIFTON

7 N.J. Tax 220 (1984)

SHULTON, INC., PLAINTIFF-RESPONDENT, v. CITY OF CLIFTON, DEFENDANT-APPELLANT.

Superior Court of New Jersey, Appellate Division.

Decided October 11, 1984.

Attorney(s) appearing for the Case

Leon Klein, First Legal Asst., argued the cause for appellant (Sam Monchak, City Counsel, attorney; Leon Klein on the brief).

Frank A. Carlet argued the cause for respondent (Goldman, Carlet, Garrison & Bertoni, attorneys; Marjorie Neifeld and Laurence C. Stern on the brief).

Before Judges ANTELL, J.H. COLEMAN and SIMPSON.

SIMPSON, J.A.D.

In this local property tax case, plaintiff (Shulton) and defendant (Clifton) both appeal from a judgment of the Tax Court affirming the 1979 and 1980 total assessment for land and improvements of a large industrial complex at $10,487,800 and reducing the 1981 assessment to $8,372,700. We affirm substantially for the reasons set forth by Judge Crabtree in his "memorandum" opinion of August 3, 1983.

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