Nutley Township v. Anzalone

SMALL, J.T.C.

These nineteen tax appeals are before me on remand from the Appellate Division of the Superior Court “for reconsideration of the trial testimony.”

For the tax year 1993, each of the nineteen named defendants appealed the tax assessment on his or her residence in the Township of Nutley to the Essex County Board of Taxation. It appears that the testimony before the county board was perfunctory. Mr. Pandolfi, the municipal superintendent of parks and superintendent of recreation of the Township of Nutley testified that he was present at the hearing before the Essex County Board of…