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HARCLAY HOUSE ASSOCS. v. CITY OF EAST ORANGE

781 A.2d 1085 (2001)

344 N.J. Super. 296

HARCLAY HOUSE ASSOCIATES, Plaintiff-Appellant, v. CITY OF EAST ORANGE, Defendant-Respondent.

Superior Court of New Jersey, Appellate Division.

Decided October 9, 2001.

Attorney(s) appearing for the Case

Steven R. Irwin, West Orange, argued the cause for appellant (Mandelbaum & Mandelbaum, attorneys; Mr. Irwin, on the brief).

John F. Casey, Roseland, argued the cause for respondent (Wolff & Samson, attorneys; Mr. Casey, on the brief).

Before Judges A.A. RODRIGUEZ and LEFELT.

PER CURIAM.

Harclay House Associates (Harclay) appeals from the judgment of the Tax Court, affirming a real property assessment by the City of East Orange. We affirm.

Harclay's sole argument on appeal is that its methodology in establishing "fair rental value" or "economic rent/income" is correct as a matter of law and, therefore, the Tax Court should have accepted it. The Tax Court found that Harclay failed to overcome the presumption of validity or correctness...

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