Kearny Leasing Corp. v. Town of Kearny

On this appeal the taxpayer raises these contentions:

ISSUES PRESENTED

WAS THE TRIAL COURT’S VALUE CONCLUSION CORRECT?

IS TAXPAYER ENTITLED TO SUPPLANT CHAPTER 123?

DID THE TRIAL COURT ERR IN DENYING PLAINTIFF’S MOTION FOR A REHEARING?

LEGAL ARGUMENT

POINT I—THE TRIAL JUDGE MADE REVERSIBLE ERRORS IN THE VALUATION PORTION OF HIS OPINIONS.

A. DISCOUNT RATES

B. VACANCY COLLECTION LOSS

POINT II—CONSTITUTIONAL AND STATUTORY DISCRIMINATION RELIEF WAS IMPROPERLY WITHHELD.

A. DOUBLE ROUNDING (STATUTORY)

B. IMPROPER SALES (STATUTORY)

C. LAWS OF 1979 CHAPTER 51 SECTION 1 IS UNCONSTITUTIONAL.

D. THE NON-EXCLUSIVE…