Corrado v. Tp. of Montclair

In Corrado v. Tp. of Montclair, 18 N.J. Tax 200 (TaxCt.1999), the Tax Court assumed for purposes of the summary judgment motions, id. at 203-205, that the increases were based upon administrative adjustments due to discrepancies in their actual characteristics because of improvements made, some without a permit, when compared with their descriptions on the respective property record cards, as well as other reasons unrelated to their sales.