West Washington Realty v. Borough of Washington

These appeals from a Tax Court judgment dismissing complaints filed under the Correction of Errors statute, N.J.S.A 54:51A-7, were submitted to us back to back by plaintiff taxpayers *707East Washington Realty and West Washington Realty. As the legal issues are identical, we will address both appeals in a single opinion.

Plaintiffs’ complaints, filed in 1994, asserted that defendant Washington Borough, by its tax assessor, erred in failing to reduce their assessments for tax years 1991, 1992, and 1993, although on notice of a major fire in or about October 1991, which resulted in the destruction…