Brancasons v. State

These consolidated appeals concern the liability of both defendant State of New Jersey (the State) and plaintiff Brancasons,1 for local property taxes on certain land which is designat*572ed tidal and is located within defendant Borough of Carlstadt. By partial summary judgment of the Tax Court, dated August 22, 1983, it was determined that, as of June 18, 1982, Brancasons owned approximately 19.14 acres and the State owned approximately 9.04 acres of land designated as Block 123, Lots 7, 8 and 9 on the tax map of the Borough of Carlstadt. Thereafter, in a consolidated judgment and revised order…