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BENEFICIAL FACILITIES CORP. v. PEAPACK & GLADSTONE BOR.

11 N.J. Tax 359 (1990)

BENEFICIAL FACILITIES CORPORATION AND HAMILTON ASSOCIATES LIMITED PARTNERSHIP, PLAINTIFFS, v. PEAPACK & GLADSTONE BOROUGH, DEFENDANT. BENEFICIAL MANAGEMENT HEADQUARTERS, INC., PLAINTIFF, v. PEAPACK & GLADSTONE BOROUGH, DEFENDANT.

Tax Court of New Jersey.

October 25, 1990.

Attorney(s) appearing for the Case

Richard L. Plotkin and Betsy Bresnick, for plaintiffs (Pitney, Hardin, Kipp & Szuch, attorneys).

Richard M. Conley and Alma Lutjen Abrams, for defendant (Conley & Feeney, attorneys).

LASSER, P.J.T.C.

Taxpayers contest the 1988 and 1989 real property tax assessments on the ten-building headquarters complex of Beneficial Management Corporation on the east side of Route 206 in Peapack & Gladstone Borough.

These actions are direct appeals to the Tax Court pursuant to N.J.S.A. 54:3-21. A municipal-wide revaluation was adopted for 1988, and it was stipulated that the level of assessment to be applied for 1988 and 1989 is 100% of market...

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