Bellemead Development Corp. v. Township of Lyndhurst

CRABTREE, J.T.C.

This is a local property tax case wherein plaintiff seeks review of a judgment of the Bergen County Board of Taxation affirming the 1982 assessment on plaintiff’s property located on Garland Way in Lyndhurst, N.J. (Block 228, Lot IB). The assessment was $83,300, all of which was allocated to land.

At issue is the legal effect of a deed purporting to convey the subject property to defendant-municipality in response to a planning board order. Plaintiff contends that the assessment is invalid as a matter of law, as the property is owned by defendant, not plaintiff.

The true value…