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AMERICANA ASSOCS. v. BOR. OF FORT LEE

202 N.J. Super. 92 (1985)

493 A.2d 1306

AMERICANA ASSOCIATES, PLAINTIFF-APPELLANT, v. BOROUGH OF FORT LEE, DEFENDANT-RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided June 3, 1985.

Attorney(s) appearing for the Case

Todd M. Sahner argued the cause for appellant (Hannoch, Weisman, Stern, Besser, Berkowitz & Kinney, attorneys; Carl G. Weisenfeld of counsel; Carl G. Weisenfeld, Todd M. Sahner and Michael A. O'Connor on the brief).

Steven Muhlstock argued the cause for respondent (Melvin Gittleman, attorney; George G. Frino of counsel and on the brief).

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

The opinion of the court was delivered by, ANTELL, P.J.A.D.

Plaintiff taxpayer appeals from a judgment of the Tax Court dated August 29, 1984 affirming real property valuations of the Bergen County Board of Taxation for 1976 through 1978 and increasing the valuation for 1979. In its presentation of evidence plaintiff relied entirely upon the capitalization of income approach for proof of true value. Defendant taxing district also offered proof of true value based...

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