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BADISCHE CORP. (BASF) v. TOWN OF KEARNY

288 N.J. Super. 171 (1996)

672 A.2d 186

BADISCHE CORPORATION (BASF), PLAINTIFF-APPELLANT, v. TOWN OF KEARNY, DEFENDANT-RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided February 29, 1996.

Attorney(s) appearing for the Case

Garippa & Davenport, P.C., attorneys for appellant (Seth I. Davenport and Charles J. Harrington, III, of counsel and on the briefs).

Koch, Koch & Bennett, attorneys for the respondent (Gary D. Bennett on the brief).

Before Judges DREIER, A.M. STEIN and KESTIN.

The opinion of the court was delivered by ARNOLD M. STEIN, J.A.D.

Badische Corporation (BASF) appeals from the Tax Court's review of the 1992 tax assessment of its property at 50 Central Avenue in Kearny. The property is an owner-occupied chemical plant located on 27.136 acres of industrial property. As of the valuation date of October 1, 1991, the plant was no longer operating.

The challenged assessment was...

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