303, Inc. v. City of North Wildwood

SMALL, P.J.T.C.

This opinion discusses the ability of an assessor to correct the assessment of an apartment building which had been converted to separate condominium units in 1995 but was improperly assessed as a single line item from 1995 through 2002.

This matter is before me on plaintiff, 303, Inc.’s, motion for partial summary judgment, seeking to cancel the 2000 assessment of its property. A previous opinion of this court affirmed (for reasons not discussed here and not relevant to the determinations made by this opinion) the imposition of omitted assessments for the tax years 2001 and…