BOROUGH OF PARAMUS v. ETANER ENTERPRISES


14 N.J. Tax 450 (1992)

BOROUGH OF PARAMUS, PLAINTIFF, v. ETANER ENTERPRISES, DEFENDANT.

Tax Court of New Jersey.

April 21, 1992.


Attorney(s) appearing for the Case

Nathan P. Wolf for plaintiff (Skoloff & Wolfe, attorneys).

Seth I. Davenport for defendant (Garippa & Davenport, attorneys).


CRABTREE, J.T.C.

Plaintiff moves for reconsideration of this court's opinion of February 14, 1992, denying relief under the Correction of Errors statute, N.J.S.A. 54:51A-7, for 1987, 1988 and 1989. For the reasons hereinafter stated the motion will be granted.

The facts as established at the trial may be briefly summarized.

Plaintiff undertook a district-wide revaluation in 1986, effective in 1987. Defendant's property, a Lord & Taylor anchor...

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