Seventy Five P-B Corp. v. Town of Phillipsburg

KUSKIN, J.T.C.

Plaintiff has appealed an added assessment imposed pursuant to N.J.S.A. 54:4-63.3 for nine months (April through December) of 1997 with respect to an improvement to a commercial building located on property in the Town of Phillipsburg, designated as Block 911, Lot 7 on the Town Tax Map. Construction of the improvement was completed on March 21, 1997. The added assessment was in the full amount of $488,800, and an allocated amount of $366,600 for the nine month period. Plaintiff does not dispute the amount of the assessment, but contends that the assessment was improper because…