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HARTZ MOUNT. DEVEL. v. SECAUCUS TOWN

16 N.J. Tax 474 (1997)

HARTZ MOUNTAIN DEVELOPMENT CO., PLAINTIFF-APPELLANT, v. SECAUCUS TOWN, DEFENDANT-RESPONDENT. MASSACHUSETTS MUTUAL LIFE, PLAINTIFF-APPELLANT, v. SECAUCUS TOWN, DEFENDANT-RESPONDENT.

Superior Court of New Jersey, Appellate Division

Decided February 13, 1997.

Attorney(s) appearing for the Case

iFrank E. Ferruggia argued the cause for appellant (McCarter & English, attorneys; Mr. Ferruggia, of counsel and on the brief; William S. Winters on the brief).

Peter J. Zipp argued the cause for respondent (Mr. Zipp, of counsel and on the brief; Jane E. Barnes, on the brief).

Before Judges DREIER and D'ANNUNZIO.

PER CURIAM.

Massachusetts Mutual Life (Mutual) appeals from Tax Court judgments upholding the real property assessments for the tax years 1991, 1992, 1993 and 1994 of an office building located at 300 Harmon Meadow Boulevard in the town of Secaucus, Hudson County, New Jersey. Hereafter we shall refer to this property as the property in question or "PQ." The relevant assessing dates are October 1, 1990, 1991, 1992 and 1993. The PQ was assessed for each of those years...

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