Borough of Fort Lee v. Dir., D.O.T

Full title: BOROUGH OF FORT LEE, PLAINTIFF-APPELLANT, v. DIRECTOR, DIVISION OF…

Court: Tax Court of New Jersey

Date published: Jun 30, 1993

13 N.J. Tax 323 (Tax 1993)

Opinion

Argued June 8, 1993.

Decided June 30, 1993.

Appeal from the Tax Court of New Jersey.

Harry Haushalter argued the cause for appellant ( Conley Haushalter, attorneys; Mr. Haushalter, of counsel and on the brief).

Gail L. Menyuk, Deputy Attorney General, argued the cause for respondent ( Robert J. Del Tufo, Attorney General, attorney; Joseph L. Yannotti, Assistant Attorney General, of counsel; Ms. Menyuk, on the brief).

Before Judges MICHELS and BILDER.

PER CURIAM.

These are consolidated appeals involving the computation of Fort Lee's ratio appearing on the Table of Equalized Valuations of October 1, 1991 and of October 1, 1992. The Tax Court opinion with respect to the 1991 appeal (A-3536-91) is reported at 12 N.J. Tax 299 (Tax Ct. 1992). The 1992 appeal involves precisely the same issues; the 1991 record has been made part of the record for this appeal.

We affirm substantially for the reasons given by Judge Small in his published decision reported at 12 N.J. Tax 299 (Tax Ct. 1992).