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AVR Realty Co. v. Township of Cranford

A-6829-99T2 (N.J. Super. App. Div. 2002) (Unpublished)

TAXATION— A municipality’s assessment is presumed correct until a taxpayer provides substantial contradictory evidence; then, the Tax Court can evaluate all of the evidence before it and make a reasoned determination of the property’s value.

A taxpayer challenged a municipality’s assessment of the value of its property. After the Tax Court reduced the assessment on the parcel, the municipality appealed. It argued that a municipality’s assessment is presumed correct and the Tax Court erred in reducing it. The Appellate Division affirmed the Tax Court decision. The Court found that a municipality’s assessment is presumed correct, but only until the taxpayer provides substantial evidence challenging the assessment. Once the taxpayer presents sufficient credible evidence, the Tax Court is required to review the record and the testimony of the appraisers, weigh the evidence, and make a reasoned determination of the property’s value, which must be upheld unless it is arbitrary. In this case, the Court found the Tax Court’s determination reasonable and supported by cogent or substantial evidence.


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