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N.J. FOREIGN TRADE ZONE VENT. v. MT. OLIVE TP.

10 N.J. Tax 330 (1989)

NEW JERSEY FOREIGN TRADE ZONE VENTURE, A PARTNERSHIP OF THE STATE OF NEW JERSEY, PLAINTIFF, v. TOWNSHIP OF MT. OLIVE, A MUNICIPAL CORPORATION, DEFENDANT.

Tax Court of New Jersey.

Decided March 16, 1989.

Attorney(s) appearing for the Case

Steven R. Irwin for plaintiff (Mandelbaum & Mandelbaum, attorneys).

James K. Pryor for defendant (Dorsey, Pryor & Bell, attorneys).

LASSER, P.J.T.C.

Plaintiff contests the 1987 added assessment on real property located at 313 Waterloo Valley Road, Mt. Olive Township, Morris County, New Jersey, known as Block 460, Lot 1 on the tax map. The assessment in contest is $5,900,000, allocated for three months of 1987, or $1,475,000, the improvements having been completed in September 1987. Plaintiff does not contest the three-month allocation but does contest the $5,900,000 assessment on improvements...

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