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FREEHOLD BOROUGH v. WNY PROPERTIES L.P./POST & COACH

20 N.J. Tax 588 (2003)

FREEHOLD BOROUGH, PLAINTIFF, v. WNY PROPERTIES L.P./POST & COACH, DEFENDANT. FREEHOLD BOROUGH, PLAINTIFF, v. POST & COACH FREEHOLD ASSOC., DEFENDANT.

Tax Court of New Jersey.

May 8, 2003.

Attorney(s) appearing for the Case

Kerry E. Higgins, for plaintiffs (McKenna, Dupont, Higgins & Byrnes).

Jeffrey D. Gordon, for defendants (Archer & Greiner).

MENYUK, J.T.C.

Defendants WNY Properties, L.P. ("WNY") and Post and Coach Freehold Associates, L.L.C. ("Post and Coach"), move for an order of summary judgment dismissing the complaints in these local property tax actions in which plaintiff Borough of Freehold seeks increases in the assessments of the subject property for tax years 2000 and 2002. Defendants contend that these appeals were instituted only because successive sales of the property were made at sales...

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