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Borough of Matawan v. Tree Haven Apartments Inc.

Decided: December 23, 1969.

BOROUGH OF MATAWAN, PETITIONER-RESPONDENT,
v.
TREE HAVEN APARTMENTS, INC., RESPONDENT-APPELLANT, AND DIVISION OF TAX APPEALS, DEPARTMENT OF THE TREASURY, RESPONDENT. BOROUGH OF MATAWAN, PETITIONER-RESPONDENT, V. RAVINE APARTMENTS, INC., RESPONDENT-APPELLANT, AND DIVISION OF TAX APPEALS, DEPARTMENT OF THE TREASURY, RESPONDENT



Kilkenny, Labrecque and Leonard. The opinion of the court was delivered by Labrecque, J.A.D.

Labrecque

In these consolidated appeals Tree Haven Apartments, Inc. (Tree Haven) and Ravine Apartments, Inc. (Ravine) challenge judgments of the Division of Tax Appeals (the Division) fixing the assessments on their apartment properties for the year 1967.

The original assessment, the county tax board action and the taxable value found by the Division as to each property are as follows:

Tree Haven Ravine

Apartments, Inc. Apartments, Inc.

Original Assessment:

Land $80,600 $60,000

Improvements 487,600 484,000

------- -------

Total $568,200 $544,000

County Board Action:

Land $62,600 $60,000

Improvements 417,400 ...


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