TEXAS E. TRANS. CORP. v. E. AMWELL TP.


13 N.J. Tax 24 (1992)

TEXAS EASTERN TRANSMISSION CORP., PLAINTIFF, v. EAST AMWELL TOWNSHIP, WEST AMWELL TOWNSHIP, HILLSBOROUGH TOWNSHIP AND DELAWARE TOWNSHIP, DEFENDANTS. TEXAS EASTERN TRANSMISSION CORP., PLAINTIFF, v. HANOVER TOWNSHIP, CHATHAM TOWNSHIP, MORRIS TOWNSHIP, HARDING TOWNSHIP, PARSIPPANY-TROY HILLS TOWNSHIP, SCOTCH PLAINS TOWNSHIP, BERKELEY HEIGHTS TOWNSHIP, WATCHUNG BOROUGH AND NEW PROVIDENCE BOROUGH, DEFENDANTS.

Tax Court of New Jersey.

October 29, 1992.


Attorney(s) appearing for the Case

Edwin C. Landis, Jr. for plaintiff (Meyner & Landis, attorneys).

Richard M. Conley for defendants Chatham Township, East Amwell Township, Hanover Township, Harding Township, Morris Township, Watchung Borough and West Amwell Township (Conley & Haushalter, attorneys).

Jane M. Coviello for defendant Parsippany-Troy Hills Township (Mudge, Rose, Guthrie, Alexander & Ferdon, attorneys).


PIZZUTO, J.T.C.

Texas Eastern Transmission Corporation (Texas Eastern) has contested the real property tax assessments on segments of pipeline used for interstate transmission of natural gas in several taxing districts. The tax appeals have been tried together, and all essentially involve the same disputed questions of valuation practice. Resolution of these questions must proceed, the parties acknowledge, in light of the decision in Transcontinental Gas Pipeline...

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