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TRANSCON. GAS PIPE LINE CORP. v. BERNARDS TP.

7 N.J. Tax 508 (1985)

TRANSCONTINENTAL GAS PIPE LINE CORPORATION, PLAINTIFF, v. BERNARDS TOWNSHIP, DEFENDANT.

Tax Court of New Jersey.

July 23, 1985.

Attorney(s) appearing for the Case

Angelo A. Mastrangelo for plaintiff (Fox, Schackner, Mastrangelo & Clarken, attorneys).

Louis P. Rago for defendant (Farrell, Curtis, Carlin & Davidson, attorneys).

LASSER, P.J.T.C.

In this action, Transcontinental Gas Pipe Line Corporation (hereinafter taxpayer) contests the 1983 Bernards Township real property tax assessment on its gas transmission pipeline. At issue is the proper valuation of the pipeline for real property tax assessment purposes.

The present case was tried together with a companion case in which Algonquin Gas Transmission Company contested the 1983 Bernards Township real property tax assessment on...

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