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HOWELL TP. v. MONMOUTH COUNTY BD. OF TAXATION

18 N.J. Tax 149 (1999)

HOWELL TOWNSHIP, PLAINTIFF v. MONMOUTH COUNTY BOARD OF TAXATION AND U.S. HOME CORPORATION, DEFENDANT.

Tax Court of New Jersey

March 19, 1999

Attorney(s) appearing for the Case

Joseph M. Hrymack, for plaintiff.

Julian F. Gorelli, for defendant, Monmouth County Board of Taxation (Peter Verniero, Attorney General of New Jersey, attorney).

Arthur Stein, for intervenor, U.S. Home Corporation (Arthur Stein & Associates, attorneys).

AXELRAD, J.T.C.

This local property tax matter involves the added assessment of utility and other site improvements installed in the right of way of a single family residential development owned by U.S. Home Corporation ("developer"). The 101 lot development is known as Centennial Pointe and is located at Block 110, Lot 178, in Howell Township, Monmouth County.

The Howell Township Planning Board memorialized the Final Major Subdivision approval for Centennial...

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