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N.Y. SUSQUEHANNA & W. RY. CORP. v. HARDYSTON TP.

8 N.J. Tax 626 (1987)

N.Y. SUSQUEHANNA & WESTERN RAILWAY CORP., PLAINTIFF, v. TOWNSHIP OF HARDYSTON, DEFENDANT. N.Y. SUSQUEHANNA & WESTERN RAILWAY CORP., PLAINTIFF, v. BOROUGH OF OGDENSBURG, DEFENDANT. N.Y. SUSQUEHANNA & WESTERN RAILWAY CORP., PLAINTIFF, v. SPARTA TOWNSHIP DEFENDANT. N.Y. SUSQUEHANNA & WESTERN RAILWAY CORP., PLAINTIFF, v. BOROUGH OF KINNELON, DEFENDANT. N.Y. SUSQUEHANNA & WESTERN RAILWAY CORP., PLAINTIFF, v. TOWNSHIP OF WEST MILFORD, DEFENDANT.

Tax Court of New Jersey.

January 9, 1987.

Attorney(s) appearing for the Case

Gary Newman for plaintiff (Labue, Farber, Newman & Holstein, attorneys).

William M. Cox for defendant Hardyston Township (Dolan & Dolan, attorneys).

Sanford L. Hollander for defendant Ogdensburg Borough (Trapasso, Dolan & Hollander, attorneys).

Brian M. Laddey for defendant Sparta Township (Laddey & McGarry, attorneys).

Valerie K. Bollheimer for defendant Kinnelon Borough (Edward J. Buzak, attorney).

Karin H. Swanson for defendant West Milford Township (Johnson, Johnson & Murphy, attorneys).

Herbert Glickman, Deputy Attorney General, for the intervening defendant State of New Jersey (W. Cary Edwards, Attorney General of New Jersey, attorney).

LASSER, P.J.T.C.

In this action taxpayer contests 52 local property tax assessments imposed for 1985 by five municipalities in which taxpayer owns facilities and trackage. There are two issues: (1) exemption from local property taxation, and (2) valuation. The valuation issue is being held until disposition of the exemption issue. These cases were consolidated for the purpose of hearing and determining the exemption issue. The Attorney General of the State of New...

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