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WCI-WESTINGHOUSE, INC. v. EDISON TP.

9 N.J. Tax 86 (1986)

WCI-WESTINGHOUSE, INC., PLAINTIFF-RESPONDENT, v. TOWNSHIP OF EDISON, DEFENDANT-APPELLANT.

Superior Court of New Jersey, Appellate Division.

Decided October 1, 1986.

Attorney(s) appearing for the Case

Anthony D. Andora argued the cause for appellant (Andora, Palmisano, Harris & Romano, attorneys; Anthony D. Andora, of counsel; Joseph M. Andresini on the brief).

Frank A. Carlet argued the cause for respondent (Goldman, Carlet, Garrison, Bertoni & Klein, attorneys; Frank A. Carlet and Marjorie Neifeld on the brief).

Before Judges PETRELLA, BILDER and GAYNOR.

PER CURIAM.

In this property tax appeal both WCI-Westinghouse, Inc. (WCI), the taxpayer, and Edison Township (Edison), the taxing district, filed appeals from the original assessment. In the Tax Court the land value was stipulated and the issue was the value determination of the improvements. Judge Andrew concluded that neither party sustained the burden of proof to establish that the original assessment, affirmed by the County Tax Board with respect to Edison's appeal...

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