BRAEMAR AT CHESTER, LLC v. CHESTER BOROUGH


21 N.J. Tax 16 (2003)

BRAEMAR AT CHESTER, LLC, PLAINTIFF, v. CHESTER BOROUGH, DEFENDANT.

Tax Court of New Jersey.

August 12, 2003.


Attorney(s) appearing for the Case

Bruce H. Snyder for plaintiff (Lasser Hochman, attorneys).

Brian W. Mason and Sandra Creighton for defendant (Nuzzi & Mason, attorneys).


KAHN, J.T.C.

This is the court's determination with respect to the plaintiff's (taxpayer) motion for summary judgment to cancel rollback tax assessments covering tax years 1998 through 2000. The issue is whether rollback taxes can be assessed by means of the alternate method, N.J.S.A. 54:4-63.31 to -63.40, rather than by the original method, N.J.S.A. 54:4-63.12 to -63.30.

The subject property is Block 8, Lot 18.01, on the tax map of the Borough...

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