CENTRAL BERGEN PROPS. v. BOROUGH OF ELMWOOD PARK


6 N.J. Tax 495 (1984)

CENTRAL BERGEN PROPERTIES, PLAINTIFF, v. BOROUGH OF ELMWOOD PARK AND CITY OF GARFIELD, DEFENDANTS.

Tax Court of New Jersey.

April 6, 1984.


Attorney(s) appearing for the Case

Henry Paper for plaintiff.

John A. Spizziri, Sr. for defendant Borough of Elmwood Park.

Lawrence J. Jaskot for defendant City of Garfield (Fiore & Jaskot).


EVERS, J.T.C.

The Borough of Elmwood Park (borough) has moved to dismiss the second count of the two complaints filed against it and the City of Garfield by Central Bergen Properties (Central) in which Central seeks a reduction in the assessments levied for 1983.1 The property, although located in two taxing districts, is contiguous and operated as a single economic unit. Borough contends that Central is precluded from bringing these actions...

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