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CASCADE CORP. v. TP. OF MIDDLE

732 A.2d 564 (1999)

CASCADE CORPORATION d/b/a The Lennox Corporation, Plaintiff-Appellant, v. TOWNSHIP OF MIDDLE, Defendant-Respondent.

Superior Court of New Jersey, Appellate Division.

Decided July 22, 1999.

Attorney(s) appearing for the Case

Kenneth H. Zucker for plaintiff-appellant (Pepper Hamilton, attorneys; Mr. Zucker, on the brief).

Paul Tannenbaum, Trenton, for defendant-respondent (Peter J. Zipp, attorney; Mr. Zipp, of counsel and, with Michael J. O'Donnell, on the brief).

Before Judges LONG, KESTIN and WEFING.

The opinion of the court was delivered by KESTIN, J.A.D.

Cascade Corporation (Cascade) filed two real property tax appeals, claiming tax-exempt status with respect to two properties in the Township of Middle (Township). The complaints sought judgment:

1. Declaring that the property is entitled to an exemption from real estate taxation under New Jersey law; and

2. Setting the assessment on the property at zero for the 1997 tax year; and

3. Ordering...

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