Halocarbon Products Corp. v. Borough of South River

ANDREW, J. T. C.

Plaintiff, taxpayer, seeks a reduction of the assessments on three contiguous parcels of vacant land for the tax years 1975 and 1979. The original assessments for the tax years 1975 and 1979 were as follows:

1975 1979

Lot 1, Block 373 $111,400 Lot 1, Block 373 $ 66,900

Lot 1, Block 374 $ 34,200 Lot 1, Block 374 $ 20,700

Lot 1, Block 375 $203,000 Lot 1, Block 375 $123,600

The Middlesex County Board of Taxation entered judgments as follows for each of the tax years:

1975 1979

Lot 1, Block 373 $ 66,900 Lot 1, Block 373 $ 66,900

Lot 1, Block 374 $ 20,700 Lot 1, Block 374 $ 20,700

Lot 1,…