Bellemead Development Corp. v. Borough of Roseland

KAHN, J.T.C.

This matter is before this court on defendant municipality and plaintiff taxpayer’s cross-motions for partial summary judgment. Taxpayer filed a complaint seeking modification of Roseland’s 1996 Chapter 123 ratio in conjunction with local property tax appeals for its ten large office building properties located in the Borough of Roseland.1 All ten Roseland properties are in dispute for the 1996 tax year and were direct appeals to this court.

*159The Borough of Roseland filed a motion for partial summary judgment to dismiss those counts in taxpayer’s complaint seeking modification of…