Schumar v. Bernardsville Borough

KAHN, J.T.C.

This is the court’s determination with respect to a trial on the sole issue of whether or not defendant’s (municipality) increase of plaintiffs (taxpayer) local property tax assessment from $217,000 to $308,400 for 1998 was the result of unconstitutional spot assessment.

The subject property consists of a one-family house. Taxpayer filed a small claims complaint in the Tax Court for the tax year 1998. Prior to the scheduled October 12,1999 trial date, taxpayer mailed a letter notice in lieu of subpoena for the production at trial of the tax assessor and certain documentary…