Jablin v. Borough of Northvale

Plaintiff, Mort Jablin, appeals from a Tax Court decision to affirm real property tax assessments for the 1988 and 1989 tax years on his industrial property. Plaintiff argues on appeal that the Tax Court erred when it: (1) permitted the municipality’s expert to testify, although the expert had not inspected the subject property; (2) failed to dismiss that expert’s opinion as a net opinion; (3) rejected plaintiffs expert’s inclusion of an ECRA reserve operating expense as part of his income calculations; and, (4) rejected that expert’s “paired analysis” rental rates as part of his income…