Park Esplanade Ltd. Partnership v. Williams

BARRY, Judge.

Assessor Erroll G. Williams appeals a summary judgment which voids three supplemental property tax assessments for the years 1985, 1986 and 1987.

FACTS

In 1984 Park Esplanade Limited Partnership purchased a 443 unit apartment complex for $20,000,000. Mr. Henry O’Connor, Jr., closing notary, furnished a copy of the sale to William P. Hickey, the assessor.

Mr. Hickey raised the 1984 assessment of $469,880 to $570,000 for 1985, 1986 and 1987 based on a value of $5,700,000. The Department of Finance issued tax bills which were timely paid.

Erroll Williams succeeded Mr. Hickey, who died.…