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TRAP ROCK INDUSTRIES, INC. v. FRANKLIN TP.

4 N.J. Tax 456 (1982)

TRAP ROCK INDUSTRIES, INC. AND DELAWARE RIVER LAND COMPANY, INC., PLAINTIFFS-RESPONDENTS, v. TOWNSHIP OF FRANKLIN, (SOMERSET COUNTY), DEFENDANT-APPELLANT.

Superior Court of New Jersey, Appellate Division.

Decided June 7, 1982.

Attorney(s) appearing for the Case

Stanley Cutler, for appellant.

Warren, Goldberg & Berman, for respondents (Robert A. Gladstone and Peter A. Buchsbaum, on the brief).

Before Judges MATTHEWS and PETRELLA.

PER CURIAM.

This is a tax case in which defendant township appeals claiming that the judgment of the Tax Court, 4 N.J.Tax 445, is erroneous in its valuation in that there is insufficient evidence to support it.

As the taxpayer points out, Judge Conley carefully stated the bases upon which he rendered his decision. For example, he chose a capitalization rate of 10% which was advocated by both parties; he utilized a royalty...

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