Pantasote Co. v. City of Passaic

The opinion of the Court was delivered by

HANDLER, J.

In this case, the taxpayer, the Pantasote Company, appealed the 1979 tax assessment of its property in the City of Passaic, New Jersey, to the Passaic County Board of Taxation, which affirmed the assessment. Pantasote appealed the judgment to the Tax Court, and later filed additional appeals pursuant to N.J.S.A. 54:3-21 covering the 1980 and 1981 assessments. For each of the three years, Pantasote raised the issues of valuation and discrimination. The court affirmed the original assessments, ruling that Pantasote failed to show that the…