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VILLAGE SUPERMARKETS, INC. v. WEST ORANGE TP.

106 N.J. 628 (1987)

525 A.2d 323

VILLAGE SUPERMARKETS, INC., PLAINTIFF-RESPONDENT, v. TOWNSHIP OF WEST ORANGE, DEFENDANT-APPELLANT. CENTRE PROPERTIES CO., PLAINTIFF, v. TOWNSHIP OF WEST ORANGE, DEFENDANT-APPELLANT.

The Supreme Court of New Jersey.

Decided May 20, 1987.

Decided May 20, 1987.

Attorney(s) appearing for the Case

Matthew J. Scola argued the cause for appellant.

Lawrence S. Berger argued the cause for respondent (Berger & Bornstein, attorneys; Bruce D. Nimensky, on the brief).

The opinion of the Court was delivered by O'HERN, J.

This appeal concerns the standing or authority of a shopping center tenant to contest the assessment of municipal taxes. The appeal arises in the context of a lease that requires the tenant to pay, as part of its rent, for all taxes assessed against the occupied building and its improvements and an allocated share of the assessment of the common areas of the shopping center. The Tax Court dismissed the tenant's...

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