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MORRIS TP. v. LF ASSOCS.

12 N.J. Tax 87 (1991)

MORRIS TOWNSHIP, PLAINTIFF, v. LF ASSOCIATES & TOWN OF MORRISTOWN, DEFENDANTS. MORRIS TOWNSHIP, PLAINTIFF, v. THIRD ROC-JERSEY ASSOCIATES AND TOWN OF MORRISTOWN, DEFENDANTS. LF ASSOCIATES, PLAINTIFF, v. TOWN OF MORRISTOWN, DEFENDANT. THIRD ROC-JERSEY ASSOCIATES, PLAINTIFF, v. TOWN OF MORRISTOWN, DEFENDANT. TOWN OF MORRISTOWN, PLAINTIFF, v. LESTER FISHER, D/B/A LF ASSOCIATES, DEFENDANT.

Tax Court of New Jersey.

November 4, 1991.

Attorney(s) appearing for the Case

Carl G. Weisenfeld for LF Associates and Third Roc-Jersey Associates (Hannoch Weisman, attorneys).

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

Edward G. Rosenblum for Morris Township (Rosenblum & Rosenblum, attorneys).

LASSER, P.J.T.C.

This action was initially instituted by Morris Township to contest an agreement between Morristown and taxpayer pursuant to the Urban Renewal Act of 1961 (N.J.S.A. 40:55C-77) exempting the Headquarters Plaza complex from local property tax for a period of 17 years beginning with 1988. This court previously set aside the exemption, Morris Tp. v. LF Associates, 10 N.J.Tax 240 (Tax Ct. 1988). This opinion...

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