Parkview Village Associates v. Borough of Collingswood

The opinion of the Court was delivered by

Coneoed, P. J. A. D.,

Temporarily Assigned. This is a tax appeal involving an assessment for the year 1968 (assessing date October 1, 1967) of petitioner’s large apartment house complex in Collingswood, Camden County. The property consists of four buildings, two of nine stories and two of ten, containing 1,036 apartment units, commercial space and a garage. The assessments (based upon a 50% common level factor), which are separate for each of the four building lots, aggregate $177,500 for land and $4,937,650 for improvements, or a total of $5,115,150…