G & S Co. v. Borough of Eatontown

Two Tax Court judgments have been consolidated for appellate review. The property which is the subject of both appeals consists of a two story, one hundred and eight unit garden apartment complex on 8.14 acres located within appellant municipality, the Borough of Eatontown. The first appeal to the Tax Court contested the assessments imposed by the Monmouth County Board of Taxation for 1974 and 1975 and was originally heard by the Division of Tax Appeals. However, it was concluded in the Tax Court by Judge Crabtree who also heard and decided the second group of appeals for the years 1976-1979.…