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TWIN OAKS ASSOC. v. TOWN OF MORRISTOWN

9 N.J. Tax 386 (1987)

TWIN OAKS ASSOC. & HEALTH RESOURCES OF MORRISTOWN, INC., PLAINTIFFS, v. TOWN OF MORRISTOWN, DEFENDANT.

Tax Court of New Jersey.

October 29, 1987.

Attorney(s) appearing for the Case

Robert Giancaterino, for plaintiffs (Skoloff & Wolfe, attorneys).

Thomas Olson, for defendant (McKirdy & Riskin, attorneys).

LASSER, P.J.T.C.

In this action taxpayer contests the 1986 local property tax assessment on a 304-bed proprietary nursing-home property located at 77 Madison Avenue, Morristown, and known as Block 110, Lot 16 on the tax map of the taxing district.

The contested assessment is:

  Land                 $  314,000
  Improvements          4,755,400
                       __________
  Total                $5,069,400

The 1986 tax rate for...

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