Legal Opinion
Levin v. Township of Parsippany-Troy Hills
New Jersey Tax Court
Decided January 29, 1981Published
1Opinion of the Court
HOPKINS, J. T. C.
These cases are appeals from the judgments of the Morris County Board of Taxation as to the assessments of unimproved lots located in the defendant taxing district.
The original assessments, all of which were sustained by the Morris County Board of Taxation, were as follows:
Block 421, Lot 27 $ 53,400
Lot 28 51,200
Lot 29 1,195,000
Lot 31 7,400
Lot 33 566,600
TOTAL $1,873,600
At the trial, plaintiff withdrew the appeals relative to the 1976 tax year. Parties have stipulated that the common level of assessment for the tax year 1977 was the average ratio of 61.43 as promulgated by the…
2Cases cited7 opinions
- Levin v. Township of Parsippany-Troy HillsSupreme Court of New Jersey · 1980
- Cappture Realty Corp. v. BD. OF ADJ. ELMWOOD PK.New Jersey Superior Court Appellate Division · 1973
- Cappture Realty Corp. v. Bd. of Adj. of Elmwood Pk.New Jersey Superior Court Appellate Division · 1975
- Bor. of Matawan v. Tree Haven Apartments, Inc.New Jersey Superior Court Appellate Division · 1969
- Lamm Associates v. Borough of West CaldwellNew Jersey Tax Court · 1980
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