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TRANSCONTINENTAL GAS PIPE LINE CORP. v. BERNARDS TP.

9 N.J. Tax 636 (1987)

TRANSCONTINENTAL GAS PIPE LINE CORPORATION, PLAINTIFF-APPELLANT, v. BERNARDS TOWNSHIP, DEFENDANT-RESPONDENT. ALGONQUIN GAS TRANSMISSION COMPANY, PLAINTIFF-APPELLANT, v. BERNARDS TOWNSHIP, DEFENDANT-RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided June 22, 1987.

Attorney(s) appearing for the Case

Angelo A. Mastrangelo argued the cause for appellant Transcontinental Gas Pipe Line Corporation (Fox, Schackner, Mastrangelo & Clarken, attorneys; Angelo A. Mastrangelo, on the brief).

Robert F. Danziger argued the cause for appellant Algonquin Gas Transmission Company (Large, Scammell & Danziger, attorneys; Robert F. Danziger, on the brief).

Louis P. Rago argued the cause for respondent (Farrell, Curtis, Carlin & Davidson, attorneys; Louis P. Rago and Martin G. Cronin, on the brief).

Before Judges O'BRIEN, SKILLMAN and LANDAU.

PER CURIAM.

These appeals require us to again address the valuation of gas transmission pipelines for the purpose of local real property taxation, which was last before our courts in Transcontinental Gas Pipe Line Corp. v. Bernards Tp., 115 N.J.Super. 593, 280 A.2d 689 (App.Div. 1970), aff'd o.b. 58 N.J. 585, 279 A.2d 674

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