Bloomfield Associates v. Town of Bloomfield

CRABTREE, J.T.C.

This is a local property tax case involving the troublesome issue of how a failed condominium should be valued. Plaintiff, the owner of 312 unsold units and 73 unsold garages in the condominium complex known as Brookdale Gardens, seeks review of a judgment of the Essex County Board of Taxation affirming the 1990 assessments on the unsold units and garages. While there is a disparity between the total assess*506ments shown on the county board judgment and the total assessments set forth in plaintiff’s complaint, there is no dispute that the units and garages are separately assessed…