N.J. POWER & LIGHT CO. v. DENVILLE TP.


80 N.J. Super. 435 (1963)

194 A.2d 16

NEW JERSEY POWER & LIGHT COMPANY, A NEW JERSEY CORPORATION, PETITIONER-APPELLANT, v. TOWNSHIP OF DENVILLE, COUNTY OF MORRIS, RESPONDENT-RESPONDENT, AND DIVISION OF TAX APPEALS, IN THE DEPARTMENT OF THE TREASURY, RESPONDENT. NEW JERSEY POWER & LIGHT COMPANY, A NEW JERSEY CORPORATION, PETITIONER-APPELLANT, v. TOWNSHIP OF ROCKAWAY, COUNTY OF MORRIS, RESPONDENT-RESPONDENT, AND DIVISION OF TAX APPEALS, IN THE DEPARTMENT OF THE TREASURY, RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided October 3, 1963.


Attorney(s) appearing for the Case

Mr. Robert O. Brokaw argued the cause for appellant.

Mr. Warren E. Dunn argued the cause for respondent Township of Denville (Messrs. Dunn & Ambrose, attorneys).

Mr. Alan B. Handler, Deputy Attorney General, filed a statement in lieu of brief on behalf of the Division of Tax Appeals (Mr. Arthur J. Sills, Attorney General, attorney).

Before Judges GOLDMANN, KILKENNY and COLLESTER.


The opinion of the court was delivered by KILKENNY, J.A.D.

New Jersey Power & Light Company (hereinafter "company") appeals from so much of four judgments entered by the State Division of Tax Appeals, as affirmed assessments for local real estate tax purposes levied by the respondent municipalities against certain small concrete block buildings located on separate parcels of land, three in the Township of Denville and one in the Township of Rockaway. It contends...

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