General Motors Corp. v. City of Linden

Plaintiff General Motors Corporation filed complaints in the Tax Court seeking relief from the assessment of its real property by defendant City of Linden for the tax years 1983, 1984 and 1985. Defendant counterclaimed, contending that the assessments were too low. A forty-day trial ensued. Plaintiff now appeals from a judgment of the Tax Court, whose opinion is reported at 12 N.J. Tax 24 (Tax Court 1991), increasing its real property assessment for each of the years in question.

During the pendency of the appeal in this court, two significant developments occurred which have so seriously…