Legal Opinion
Angrist v. Cliffside Park Borough
New Jersey Tax Court
Decided November 6, 1991PublishedCited by 1 opinion
1Opinion of the Court
SMALL, J.T.C.
This case requires me to determine whether the 1990 tax assessment of a parking space separate from, and in addition to, the taxation of the taxpayer’s apartment in The Greenhouse Condominium (“the greenhouse”) by the Borough of Cliffside Park (the “borough”) was proper.
The 1990 assessment of parking unit 256 in the greenhouse by the Borough of Cliffside Park was affirmed by the Bergen County Board of Taxation. The value of the parking space is not in dispute.1 The action in this court followed.
In 1975, Sidney Angrist (the “taxpayer”) purchased apartment 6-L, parking unit 256,…
2Cases cited7 opinions
- Tower West Apartment Ass'n v. Town of West New YorkNew Jersey Tax Court · 1981
- Purex Corp. v. City of PatersonNew Jersey Tax Court · 1986
- Tower West Apartment Ass'n v. Town of West New YorkNew Jersey Superior Court Appellate Division · 1982
- Wedgewood Knolls Condominium Ass'n v. Borough of West PatersonNew Jersey Tax Court · 1991
- Community Corp. of Highpoint, Inc. v. Montague TownshipNew Jersey Tax Court · 1987
2 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Olde Orchard Village Condo Apartments, Inc. v. Pequannock TownshipNew Jersey Tax Court · 2004