New Jersey Tax Court December 3, 1996 (Nutley Township v. Anzalone)

SMALL, J.T.C.

These nineteen tax appeals are before me on remand from the Appellate Division of the Superior Court “for reconsideration of the trial testimony.”

For the tax year 1993, each of the nineteen named defendants appealed the tax assessment on his or her residence in the Township of Nutley to the Essex County Board of Taxation.