Docket Nos. 007812-2009, 008303-2010, 003880-2009, 007052-2010.

TARGET CORP., Plaintiff, v. TOWNSHIP OF TOMS RIVER, Defendant. SDD, INC., Plaintiff, v. TOWNSHIP OF TOMS RIVER, Defendant.

Tax Court of New Jersey.

Released for publication January 14, 2013.

Attorney(s) appearing for the Case

Maria H. Yoo, Esq. , for plaintiff Target Corp. and Proposed Intervenor Lowe's Home Centers, Inc. (Stavitsky & Associates, LLC, attorneys).

Paul Tannenbaum, Esq. , for plaintiff SDD, Inc. (Zipp & Tannenbaum, LLC, attorneys).

Kenneth B. Fitzsimmons , Township Attorney, for defendant Township of Toms River.



This constitutes the court's opinion with respect to three motions concerning the same parcel of real property in Toms River Township. Plaintiff Target Corp. ("Target"), one of six tenants at the subject property, filed Complaints challenging the assessments on the property for tax years 2009 and 2010. Plaintiff SDD, Inc., ("SDD") the owner of the subject property, also filed Complaints challenging the assessments...

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