Continental Apartment Associates v. City of East Orange

SMALL, J.T.C.

These matters are before me on remand by order of the Appellate Division dated February 9, 1995, to reconsider the matter in light of Rutherford Realty Assocs. v. Rutherford Borough, 277 N.J.Super. 347, 649 A.2d 898 (App.Div.1994). The parties declined my invitation to submit additional argument subsequent to the remand order.

For the years 1992 and 1993, the plaintiffs in these cases filed appeals of the local property tax assessments made by the assessor of the City of East Orange on the apartment houses which they owned. The Essex County Board of Taxation affirmed both…