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LIVINGSTON MALL CORP. v. LIVINGSTON TP.

17 N.J. Tax 18 (1997)

LIVINGSTON MALL CORP., PLAINTIFF, v. LIVINGSTON TOWNSHIP, DEFENDANT.

Tax Court of New Jersey

August 8, 1997.

Attorney(s) appearing for the Case

Thomas Olson for plaintiff (McKirdy and Riskin, attorneys).

Joseph Andresini for defendant (Andora, Palmisano & Geaney, attorneys).

Kenneth R. Kosco for Sears, Roebuck & Co. and The May Department Store (Garippa & Davenport, attorneys).

KUSKIN, J.T.C.

Sears, Roebuck & Co. ("Sears") and The May Department Store ("May") are anchor tenants at the Livingston Mall ("shopping center"), a super-regional mall in Livingston Township. They have both moved under R. 4:33-1 to intervene as of right as party plaintiffs in appeals filed for the tax years 1994, 1995, 1996 and 1997 by Livingston Mall Corp., the owner and landlord of the shopping center. Neither Sears nor May filed an independent appeal...

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