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PALISADIUM v. CLIFFSIDE PARK

DOCKET NOS. 005633-2011, 010266-2012, 008940-2013, 005634-2011, 010274-2012, 008943-2013

29 N.J. Tax 245 (2016)

PALISADIUM MANAGEMENT CORP., PLAINTIFF, v. BOROUGH OF CLIFFSIDE PARK, DEFENDANT. CARLTON CORP., PLAINTIFF, v. BOROUGH OF CLIFFSIDE PARK, DEFENDANT.

Tax Court of New Jersey.

Decided: May 2, 2016.

Attorney(s) appearing for the Case

Michael A., Paff for plaintiffs (Wilentz, Goldman & Spitzer, attorneys).

Christos J. Diktas for defendant (Diktas Gillen, P.C., attorneys).

This is the court's opinion after trial in the above-referenced matters challenging the 2011 through 2013 tax year assessments on plaintiffs' property.

The defendant Borough's application of the cost approach to value the subject property, deeming it "unique," is rejected. Neither...

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