Tower West Apartment Ass'n v. Town of West New York

Plaintiff is the owner of a five-level parking garage in a high-rise condominium apartment building containing 193 units. Plaintiff appeals from the judgment of the Tax Court of New Jersey affirming the $405,000 assessment placed on the parking garage by the Hudson County Board of Taxation. Plaintiff offered no proof as to the value of the garage structure but contended in the Tax Court and here that the value was re-*480fleeted in the assessments of each condominium unit and that it was improper to assess the garage separately.

We affirm substantially for the reasons given by Judge Crab-tree in…