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J.C. PENNEY CO., INC. v. LAWRENCE TP.

9 N.J. Tax 635 (1987)

J.C. PENNEY COMPANY, INC., PLAINTIFF-RESPONDENT, v. TOWNSHIP OF LAWRENCE, DEFENDANT-APPELLANT.

Superior Court of New Jersey, Appellate Division.

Decided June 3, 1987.

Attorney(s) appearing for the Case

Michael W. Sozansky argued the cause for appellant (Schaff, Motiuk, Gladstone, Moeller and Ligorano, attorneys, Robert Gladstone and Michael W. Sozansky, of counsel, Michael W. Sozansky, on the brief).

John E. Garippa argued the cause for respondent (Garippa and Trevenen, attorneys, John E. Garippa, of counsel, Phillip J. Giannuario and John E. Garippa, on the brief).

Before Judges PETRELLA and SCALERA.

PER CURIAM.

The Township of Lawrence appeals from a judgment entered in the New Jersey Tax Court reducing defendant's local property tax assessments for the tax years 1982 through 1985. In a comprehensive opinion reported at 8 N.J.Tax 473 (Tax Ct. 1986), Judge Andrew detailed the facts surrounding the tax assessments levied on J.C. Penney's large retail store and automotive center located on a 14.892 acre parcel in the Quaker...

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