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COCA-COLA BOTTLING CO. OF N.Y. v. NEPTUNE TP.

8 N.J. Tax 169 (1986)

COCA-COLA BOTTLING COMPANY OF NEW YORK, PLAINTIFF, v. NEPTUNE TOWNSHIP, DEFENDANT.

Tax Court of New Jersey.

January 8, 1986.

Attorney(s) appearing for the Case

John E. Garippa for plaintiff (Garippa and Trevenen, attorneys).

William J. O'Hagan, Jr. for defendant (Stout, O'Hagan & O'Hagan, attorneys).

RIMM, J.T.C.

This local property tax matter involves valuation and discrimination for the tax year 1983. The subject property is designated as Block 233, Lot 1 on the tax map of defendant municipality and contains 13.45 acres. The lot is improved with a one-story, brick and block-over-steel frame industrial building, used by plaintiff for warehouse, distribution, office, vehicle storage and vehicle repair services. The building was built in 1948. According to defendant...

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