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BASF CORP. v. TOWN OF BELVIDERE

24 N.J. Tax 416 (2009)

BASF CORPORATION COATING AND INK DIVISION, Plaintiff-Appellant, v. TOWN OF BELVIDERE, Defendant-Respondent.

Superior Court of New Jersey, Appellate Division.

Decided April 16, 2009.

Attorney(s) appearing for the Case

McCarter & English, attorneys for appellant (Frank E. Ferruggia, of counsel and on the brief; Daniel P. Zazzali, on the brief).

Conley & Sozansky, attorneys for respondent (Richard M. Conley, of counsel and on the brief; David Lukens, on the brief).

Before Judges SKILLMAN, GRALL and ESPINOSA.

PER CURIAM.

Plaintiff BASF filed separate appeals from three final judgments of the Tax Court, which affirmed defendant Belvidere's revised assessment of its property applicable to the 2004 and 2005 tax years and reduced the municipality's assessment for the 2006 tax year to $7,761,300. Plaintiff's only arguments in each of the three appeals are that the Tax Court erred in concluding that Belvidere could reassess its property without complying with the requirements...

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