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ALPINE COUNTRY CLUB v. BOROUGH OF DEMAREST

807 A.2d 257 (2002)

354 N.J. Super. 387

ALPINE COUNTRY CLUB, Plaintiff-Respondent/Cross-Appellant, v. BOROUGH OF DEMAREST and Borough of Alpine, Defendants-Appellants/Cross-Respondents.

Superior Court of New Jersey, Appellate Division.

Decided October 11, 2002.

Attorney(s) appearing for the Case

James P. Logan, Englewood, and John J. Langan, Jr., argued the cause for appellants/cross-respondents (Logan, Logan & Lindsay, Englewood and Decotiis, Fitzpatrick, Gluck, Hayden & Cole, Ramsey, attorneys; Mr. Logan and Mr. Langan, on the brief).

Edward G. Rosenblum, Springfield, argued the cause for respondent/cross-appellant (Rosenblum, Wolf, and Lloyd, attorneys; Mr. Rosenblum, on the brief).

Before Judges PRESSLER, WALLACE, and AXELRAD.

The opinion of the court was delivered by AXELRAD, J.T.C. (temporarily assigned).

Defendants, Boroughs of Alpine and Demarest (municipalities), appeal, and plaintiff taxpayer, Alpine Country Club, cross-appeals, from the Tax Court's determination of value of an eighteen-hole golf course with improvements for the tax years 1992 through 1996. The 188-acre tract of land under appeal consists of one lot of 33 acres in the Borough of Alpine and three lots totaling 155...

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