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CHESTERFIELD ASSOCIATES v. EDISON TP.

13 N.J. Tax 195 (1993)

CHESTERFIELD ASSOCIATES, PLAINTIFF, v. EDISON TOWNSHIP, DEFENDANT.

Tax Court of New Jersey.

April 26, 1993.

Attorney(s) appearing for the Case

Harold A. Kuskin for plaintiff (Lasser, Hochman, Marcus, Guryan & Kuskin, attorneys).

Margery S. Golin for defendant (Hamilton & Golin, attorneys).

ANDREW, J.T.C.

The overriding issue in this local property tax case is one of valuation and requires a determination of which appraisal technique presents the most reliable estimate of the fair market value for property tax assessment purposes for each of 95 townhouses. The Edison Township tax assessor maintains that the sales comparison approach is the most convincing, while the taxpayer's appraisal expert contends that...

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