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SEARS ROEBUCK & CO. v. ROCKAWAY TP.

12 N.J. Tax 381 (1992)

SEARS, ROEBUCK & CO., PLAINTIFF, v. ROCKAWAY TOWNSHIP, DEFENDANT.

Tax Court of New Jersey.

March 25, 1992.

Attorney(s) appearing for the Case

Philip Giannuario for plaintiff (Garippa & Trevenen, attorneys).

John Dorsey for defendant (Dorsey & Fisher, attorneys).

LASSER, P.J.T.C.

Taxpayer contests the 1990 real property tax assessment on the Sears, Roebuck & Co. (Sears) department store in the Rockaway Townsquare Shopping Center (Rockaway Mall) on Route 80 and Mt. Hope Avenue in Rockaway Township, shown as Block 11001, Lot 5 on the tax map of the taxing district.

The property in contest consists of a modern two-story Sears department store 188,576 square feet in size, built in 1978, located on a parcel of land...

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