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BROCKWAY GLASS CO. v. FREEHOLD TP.

12 N.J. Tax 263 (1991)

BROCKWAY GLASS COMPANY, PLAINTIFF-APPELLANT-CROSS-RESPONDENT, v. TOWNSHIP OF FREEHOLD, DEFENDANT-RESPONDENT CROSS-APPELLANT.

Superior Court of New Jersey, Appellate Division.

Decided July 8, 1991.

Attorney(s) appearing for the Case

Seth I. Davenport argued the cause for appellant-cross-respondent (Garippa & Trevenen, attorneys; John E. Garippa and Seth I. Davenport, of counsel and on the brief).

Edward G. Rosenblum, argued the cause for respondent-cross-appellant (Rosenblum & Rosenblum, attorneys).

Robert J. Del Tufo, Attorney General, attorney for Intervenor, Director, Division of Taxation (Mary C. Jacobson, Deputy Attorney General, of counsel; Harry Haushalter, Deputy Attorney General, on the brief).

Before Judges MICHELS, BRODY and GRUCCIO.

PER CURIAM.

Plaintiff Brockway Glass Company (Brockway) appeals from a judgment of the Tax Court that assessed its property located in the Township of Freehold (Township) for the 1984 tax year at $702,500 for the land and $13,177,500 for the improvements; and for the 1985 tax year at $702,500 for the land and $12,574,500 for the improvements.

The property in question is a glass plant which Brockway's expert evaluated based primarily on adjusted comparable...

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