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ANGRIST v. CLIFFSIDE PARK BOR.

12 N.J. Tax 146 (1991)

SIDNEY ANGRIST, PLAINTIFF, v. CLIFFSIDE PARK BOROUGH, DEFENDANT. CLIFFSIDE PARK BOROUGH, PLAINTIFF, v. SIDNEY ANGRIST, DEFENDANT.

Tax Court of New Jersey.

November 6, 1991.

Attorney(s) appearing for the Case

Sidney Angrist, plaintiff, pro se.

Joseph A. Clark, Jr. for defendant (Liebowitz & Liebowitz, attorneys).

SMALL, J.T.C.

This case requires me to determine whether the 1990 tax assessment of a parking space separate from, and in addition to, the taxation of the taxpayer's apartment in The Greenhouse Condominium ("the greenhouse") by the Borough of Cliffside Park (the "borough") was proper.

The 1990 assessment of parking unit 256 in the greenhouse by the Borough of Cliffside Park was affirmed by the Bergen County Board of Taxation. The value of the parking space...

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