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GENERAL MOTORS CORP. v. CITY OF LINDEN

20 N.J. Tax 242 (2002)

GENERAL MOTORS CORP., PLAINTIFF, v. CITY OF LINDEN, DEFENDANT.

Tax Court of New Jersey.

August 26, 2002.

Attorney(s) appearing for the Case

John E. Garippa and Philip J. Giannuario, for plaintiff (Garippa, Lotz & Giannuario, attorneys).

Robert F. Giancaterino, for defendant (Skoloff & Wolfe, attorneys).

February 21, 2002 (Partial Opinion).

August 26, 2002 (Full Opinion).

KUSKIN, J.T.C.

I

Background

Plaintiff General Motors Corp. appealed the local property tax assessments on its automobile assembly plant in Linden for tax years 1983 through 2000, and defendant City of Linden filed counterclaims seeking assessment increases for all but three of those years. The 1983, 1984 and 1985 appeals are before me on

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