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RUSSO v. BOROUGH OF CARLSTADT

16 N.J. Tax 410 (1997)

LAWRENCE RUSSO, JR., PLAINTIFF, v. BOROUGH OF CARLSTADT, DEFENDANT.

Tax Court of New Jersey

April 21, 1997

Attorney(s) appearing for the Case

Richard G. Berger, for plaintiff (Schiffman, Berger, Abraham, Kaufman & Ritter, attorneys).

Alfred A. Porro, Jr., for defendant (Porro and Porro, attorneys).

KAHN, J.T.C.

This is the court's determination with respect to plaintiff taxpayer's appeal of the municipality's assessment on the subject property for tax years 1993, 1994, 1995 and 1996. Tax year 1993 was a revaluation year, and the relevant Chapter 123 ratios (N.J.S.A. 54:1-35a) were as follows:

           Year                             Ratio
           1993                    100% (revaluation...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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