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PRUDENTIAL INS. CO. v. TP. OF PARSIPPANY-TROY HILLS.

16 N.J. Tax 148 (1996)

PRUDENTIAL INSURANCE COMPANY OF AMERICA, PLAINTIFF-RESPONDENT, v. TOWNSHIP OF PARSIPPANY-TROY HILLS, DEFENDANT-APPELLANT.

Superior Court of New Jersey, Appellate Division

Decided September 27, 1996.

Attorney(s) appearing for the Case

Weiner Lesniak, attorneys for appellant (Louis P. Rago, of counsel; Richard T. Miner, on the brief).

McCarter and English, attorneys for respondent (Frank E. Ferruggia, of counsel; Mr. Ferruggia and Gregory M. Dyer, on the brief).

Before Judges WEFING and NEWMAN.

PER CURIAM.

Defendant Township of Parsippany-Troy Hills appeals from judgments entered in the Tax Court that reduced the assessed value of the subject property for the tax years 1993 and 1994. After carefully reviewing the entire record in this matter, we affirm.

The subject property is owned by plaintiff, Prudential Insurance Company of America (Prudential). It is identified on the tax maps of the Township as Block 202, Lot 3.9. On the property is a hotel...

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