Mountain View Crossing Investors, LLC v. Township of Wayne

In these consolidated appeals, plaintiff Mountain View Crossing Investors LLC, the owner of an apartment complex in the Township of Wayne, challenges the judgment of the Tax Court upholding the reassessment of its property for tax year 2001 and the continuation of that assessment for tax year 2002. For substantially the reasons expressed by Judge Kuskin in his thorough written opinion, Mountain View Crossing Investors LLC, v. Township of Wayne, 20 N.J.Tax 612 (2003), we affirm.

Plaintiff asserts that it is the victim of an unconstitutional spot assessment because the reason for and the basis…