Passarella v. Township of Wall

Plaintiff appeals from a final judgment of the Tax Court, entered on September 12, 2003, which memorialized the dismissal at the close of plaintiffs case of a complaint that challenged the assessment for the 2002 tax year of a parcel of land she owns in Wall Township. We reverse.

The subject property is an approximately 3.17-acre unimproved lot, more than two acres of which consists of wetlands. Wall assessed the property for $157,000 for the 2002 tax year.

*602Plaintiffs primary witness at trial was Lawrence Benson, a certified real estate appraiser. Benson testified that the property is located…