Davis & Associates, L.L.C. v. Stafford Township

AXELRAD, J.T.C.

This is a local property tax matter in which the taxpayer has challenged the property tax assessments on Block 123.01, Lot 18.08 and Block 120.30, Lot 51.01 in Stafford Township, Ocean County, New Jersey, for the 1999 tax year. The assessments are as follows:

Block 123.01, Lot 18.03 Block 120.30, Lot 51.01

Land $ 224,000 Land $3,560,000

Improvements -0- • Improvements -0-

Total $ 224,000 Total $3,560,000

*624The taxpayer’s attorney filed an appeal with the Ocean County Board of Taxation on August 18, 1999 and sought review pursuant to the time extension provisions of N.J.S.A. 54:3-21.4.…