Mori v. Town of Secaucus

The opinion of the court was delivered by

PAUL G. LEVY, J.A.D.

This appeal by appellant Eugene E. Mori (“Mori”) concerns the assessment for tax years 1991, 1992, and 1993 of vacant land in respondent Town of Secaucus (“Secaucus”). The Secaucus portion of appellant’s property consists of 135.93 acres, of which 51.11 acres are upland and developable; the remaining 84.82 acres are wetlands. In reinstating the original assessment for tax year 1991, and increasing significantly the assessments for tax years 1992 and 1993, the Tax Court rejected Mori’s expert’s valuation analysis and relied on…