Aliotta v. Township of Belleville, Nos. 007055-2008, 009644-2009, 009418-2010, 008552-2011; Tax Court; opinion by Sundar, J.T.C.; decided and approved for publication December 9, 2013. DDS No. 35-5-2226 [49 pp.]

Determining that the highest and best use of the property is its current use as a contractor’s yard improved with a residence, the court applies a hybrid approach to valuation and determines its value for the challenged years.