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BRAE ASS'N v. PARK RIDGE BOROUGH

21 N.J. Tax 88 (2003)

BRAE ASSOC. C/O HERTZ REALTY, PLAINTIFF-RESPONDENT/CROSS-APPELLANT, v. PARK RIDGE BOROUGH, DEFENDANT-APPELLANT/CROSS-RESPONDENT.

Tax Court of New Jersey.

June 26, 2003.

Attorney(s) appearing for the Case

Steven R. Irwin, for respondent/cross-appellant (Mandelbaum & Mandelbaum, attorneys; Mr. Irwin and Amber J. Beach, on the brief).

Paul Tannenbaum, argued the cause for appellant/cross-respondent (Zipp & Tannenbaum, attorneys; John D'Anton and Peter J. Zipp, of counsel and on the brief; Mr. Tannenbaum, also on the brief).

KAHN, J.T.C.

This opinion arises from an order of remand by the Superior Court of New Jersey, Appellate Division,1 entered March 3, 2003, to consider the propriety of judgments entered by the Tax Court Administrator on November 9 and 16, 2001.

This court first decided the matter by opinion dated January 28, 1998. Following a full trial, this court reduced the plaintiff's (taxpayer) property...

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