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LUCENT TECHS., INC. v. BERKELEY HEIGHTS TP.

24 N.J. Tax 297 (2008)

LUCENT TECHNOLOGIES, INC., PLAINTIFF, v. BERKELEY HEIGHTS TOWNSHIP, DEFENDANT.

Tax Court of New Jersey.

December 2, 2008.

Attorney(s) appearing for the Case

Michael James Guerriero for plaintiff (Day Pitney LLP, attorneys).

Saul A Wolfe and David B. Wolfe for defendant (Skoloff & Wolfe, P.C., attorneys).

KUSKIN, J.T.C.

Plaintiff appealed the 2006 and 2007 local property tax assessments on its property in the Township of Berkeley Heights. The property consists of 195.7 acres of land and 25 buildings containing, in the aggregate, approximately two million square feet of floor area used primarily for office and laboratory purposes. Based on my determination that plaintiff did not respond properly to requests for information served by defendant's tax assessor pursuant...

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