Legal Opinion
Harclay House v. East Orange City
New Jersey Tax Court
Decided February 22, 2000PublishedCited by 5 opinions
1Opinion of the Court
SMALL, J.T.C.
For 1998, the apartment house at 299 South Harrison St., Block 722, Lot 3, in East Orange, New Jersey, was assessed as follows:
Land $168,600
Improvements . 606,400
Total $775,000
For 1998, the chapter 123 ratio for the City of East Orange was .2605, with upper and lower limits of the common level range of .2996 and .2214. N.J.S.A. 54:1-35a, N.J.S.A. 54:51A-6.
Plaintiff has taken a direct appeal to this court. N.J.S.A. 54:3-21, R. 8:3-5(a)(3).
Each party has submitted the testimony of an expei*t and a report on which the expert relies. 'Both experts rely primarily on *567the income…
2Cases cited19 opinions
- Pantasote Co. v. City of PassaicSupreme Court of New Jersey · 1985
- Ford Motor Co. v. Township of EdisonSupreme Court of New Jersey · 1992
- Helmsley v. Borough of Fort LeeSupreme Court of New Jersey · 1978
- Samuel Hird & Sons, Inc. v. City of GarfieldNew Jersey Superior Court Appellate Division · 1965
- Parkview Village Associates v. Borough of CollingswoodSupreme Court of New Jersey · 1972
14 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- West Colonial Enterprises, LLC v. City of East OrangeNew Jersey Tax Court · 2003
- HARCLAY HOUSE ASSOCS. v. City of East OrangeNew Jersey Superior Court Appellate Division · 2001
- West Colonial Enterprises, LLC v. City of East OrangeNew Jersey Superior Court Appellate Division · 2004
- Passarella v. Township of WallNew Jersey Tax Court · 2003
- TD Bank v. City of HackensackNew Jersey Tax Court · 2015