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LINWOOD PROPERTIES, INC. v. FORT LEE BOR.

7 N.J. Tax 320 (1985)

LINWOOD PROPERTIES, INC., PLAINTIFF, v. FORT LEE BOROUGH, DEFENDANT.

Tax Court of New Jersey.

March 13, 1985.

Attorney(s) appearing for the Case

Carl G. Weisenfeld for plaintiff (Hannoch, Weisman, Stern, Besser, Berkowitz & Kinney, attorneys).

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

EVERS, J.T.C.

Taxpayer has filed direct appeals, involving claims of overvaluation and discrimination, from assessments of $3,860,500 in 1981, 1982 and 1983 levied against its 5.539-acre tract known as Block 4501, Lot 1. Being vacant land both experts relied on sales of allegedly comparable tracts in arriving at their respective opinions of value. Taxpayer valued the land at $2,435,200 in 1981, $2,800,400 in 1982 and $3,220,500 in 1983. Borough's expert found values...

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