BOROUGH OF PARAMUS v. ETANER ENTERPRISES


15 N.J. Tax 217 (1995)

BOROUGH OF PARAMUS, PLAINTIFF-RESPONDENT, v. ETANER ENTERPRISES, DEFENDANT-APPELLANT. ETANER ENTERPRISES, PLAINTIFF-APPELLANT, v. BOROUGH OF PARAMUS, DEFENDANT-RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided August 1, 1995.


Attorney(s) appearing for the Case

Seth I. Davenport argued the cause for appellant Etaner Enterprises (Garippa & Davenport, attorneys; Mr. Davenport, John E. Garippa and Philip J. Giannuario, of counsel and on the brief).

Saul A. Wolfe argued the cause for respondent Borough of Paramus (Skoloff & Wolfe, attorneys; Mr. Wolfe, of counsel and on the brief).

Before Judges MICHELS, STERN and KEEFE.


PER CURIAM.

The order of the Tax Court of New Jersey, dated April 21, 1992, that vacated its prior order of March 11, 1992, and declared that the Borough of Paramus (Paramus) is entitled to relief under the Correction of Errors statute, N.J.S.A. 54:51A-7, for the tax years 1987, 1988 and 1989 at a total assessment of $11,827,000, and the judgment of the Tax Court, dated July 27, 1994, that dismissed Etaner Enterprises...

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