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COASTAL EAGLE POINT OIL CO. v. WEST DEPTFORD TP.

13 N.J. Tax 242 (1993)

COASTAL EAGLE POINT OIL COMPANY, PLAINTIFF, v. WEST DEPTFORD TOWNSHIP (GLOUCESTER COUNTY), DEFENDANT. COASTAL EAGLE POINT OIL COMPANY, PLAINTIFF, v. WESTVILLE BOROUGH (GLOUCESTER COUNTY), DEFENDANT.

Tax Court of New Jersey.

March 31, 1993.

Attorney(s) appearing for the Case

John E. Garippa and Seth Davenport for plaintiff (Garippa & Davenport, attorneys).

Edward G. Rosenblum for defendants (Rosenblum & Rosenblum, attorneys).

LARIO, J.T.C.

Coastal Eagle Point Oil Company [Coastal], an operating oil refinery, has filed direct appeals to this court seeking a reduction of assessments levied by West Deptford Township and Westville Borough upon its property known as Eagle Point Refinery for the tax years 1985, 1986 and 1987. West Deptford filed counterclaims for the tax year 1987.

The refinery complex, which aggregated 1350.67 acres for 1985 and 1001.206 acres for 1986 and 1987, is...

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