MORI v. TOWN OF SECAUCUS


15 N.J. Tax 607 (1996)

E.E. MORI, PLAINTIFF, v. TOWN OF SECAUCUS, DEFENDANT. TOWN OF SECAUCUS, PLAINTIFF, v. EUGENE E. MORI, DEFENDANT.

Tax Court of New Jersey.

May 21, 1996.


Attorney(s) appearing for the Case

Richard B. Nashel, for taxpayer (Nashel and Nashel, attorneys).

Peter J. Zipp, for municipality.


CRABTREE, J.T.C.

These are consolidated local property tax proceedings wherein the Town of Secaucus seeks review of judgments of the Hudson County Board of Taxation reducing the 1991 and 1993 assessments on property owned by Eugene E. Mori on Paterson Plank Road, Secaucus, New Jersey (Block 227, Lot 9). Mr. Mori seeks direct review of the 1992 assessment on the same property.

The assessments, which were for land only for all years, and the county board judgments...

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