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WESTINGHOUSE ELEC. CORP. v. BLOOMFIELD TP.

9 N.J. Tax 108 (1986)

WESTINGHOUSE ELECTRIC CORPORATION, PLAINTIFF-APPELLANT, v. TOWNSHIP OF BLOOMFIELD, DEFENDANT-RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided October 6, 1986.

Attorney(s) appearing for the Case

Arthur W. Burgess argued the cause for, appellant (Joseph R. Bulman and Arthur W. Burgess, on the brief).

John A. Bukowski, Jr. argued the cause, for respondent.

Before Judges PETRELLA, BILDER and GAYNOR.

PER CURIAM.

This tax appeal presents the difficult problem of valuing a large industrial complex comprising some 14 acres and consisting of 11 buildings containing a total of 1,013,811 square feet and erected during 1905 and 1951 for the manufacture and warehousing of various products of one of the divisions of Westinghouse Electric Corporation. Plaintiff argued before the Tax Court, as it does on this appeal, that the market data approach was the appropriate method...

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