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LAKE END CORP. v. ROCKAWAY TP.

185 N.J. Super. 248 (1982)

448 A.2d 475

LAKE END CORPORATION, PLAINTIFF-RESPONDENT, v. TOWNSHIP OF ROCKAWAY, DEFENDANT-APPELLANT, AND GREEN POND CORPORATION AND GREEN POND MOUNTAIN CORPORATION, PLAINTIFFS-RESPONDENTS, v. TOWNSHIP OF ROCKAWAY, DEFENDANT-APPELLANT.

Superior Court of New Jersey, Appellate Division.

Decided June 14, 1982.

Attorney(s) appearing for the Case

Robert Goldsmith argued the cause for appellant (Wiley, Malehorn & Sirota, attorneys; Fredrick J. Sirota of counsel and Robert Goldsmith on the brief).

Gary C. Algeier argued the cause for all respondents (Schenck, Price, Smith & King, attorneys; Douglas S. Brierley on the brief).

Before Judges ALLCORN, FRANCIS and MORTON I. GREENBERG.

The opinion of the court was delivered by FRANCIS, J.A.D.

This matter involves appeals by the Township of Rockaway from two judgments of the Tax Court. The same single issue is addressed in both appeals and we have therefore consolidated them on our own motion. In each instance Rockaway challenges the determination of the Tax Court as to the approach utilized by that court in evaluating a portion of each of the two taxpayers' acreage for property tax assessment purposes...

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