Brancasons v. Carlstadt Borough

EVERS, J.T.C.

The issues in this matter are voluminous but all stem from the complex and often perplexing issue of title to meadowlands. Taxpayer claims that title to a portion of vacant meadowlands for which it is assessed is vested in the State of New Jersey. Complaints were filed in the Tax Court for 1979 through 1982 by which taxpayer seeks a refund of the taxes paid on said lands and correction of the assessment lists. Additionally taxpayer claims the balance of its lands are assessed in excess of true value and that the assessments are discriminatory. Taxpayer’s motion for partial…