Olde Orchard Village Condo Apartments, Inc. v. Pequannock Township

KUSKIN, J.T.C.

In this appeal, plaintiff, the condominium association of the thirty-eight unit Olde Orchard Village residential condominium complex (the “Condominium”), challenges the imposition of a separate property tax assessment for tax year 2002 on a former meeting room at the complex. In 1986 the meeting room was converted to a residential apartment and rented for that purpose through October 1, 2001, the assessing date for 2002. The rent, minus expenses, was used to defray Condominium common expenses. Defendant’s tax assessor treated the apartment as a common element not subject to…