Celwyn Co. v. Board of Assessors

This is a consolidated tax certiorari proceeding involving the assessed valuation placed upon an improved parcel of land during the tax years 1968, 1969 and 1970.

The parties have stipulated as to the ratio of assessed valuation to full value, so that the only issue is whether the property was assessed unequally for the years in question, and the ultimate question involved is the full value of the property on the respective tax status dates, May 1, 1967, May 1, 1968 and May 1,1969.

The tax lot under review (rectangular in shape) contains approximately 61,360 square feet. It enjoys 208 feet of…