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NEW YORK SMSA LTD. v. EAST HANOVER TP.

13 N.J. Tax 564 (1994)

NEW YORK SMSA LIMITED PARTNERSHIP, PLAINTIFF, v. EAST HANOVER TOWNSHIP, DEFENDANT. NEW YORK SMSA LIMITED PARTNERSHIP, PLAINTIFF, v. ROCKAWAY TOWNSHIP, DEFENDANT. CELLULAR TELEPHONE COMPANY, PLAINTIFF, v. RANDOLPH TOWNSHIP, DEFENDANT. CELLULAR TELEPHONE COMPANY D/B/A CELLULAR ONE, PLAINTIFF, v. PARSIPPANY-TROY HILLS TOWNSHIP, DEFENDANT.

Tax Court of New Jersey.

February 16, 1994.

Attorney(s) appearing for the Case

Seth I. Davenport for plaintiff New York SMSA Limited Partnership (Garippa & Davenport, attorneys).

John L. Berger for plaintiff Cellular Telephone Company (Lowenstein, Sandler, Kohl, Fisher & Boylan, attorneys).

Saul A. Wolfe and Heather Turnbull for defendant East Hanover Township (Skoloff & Wolfe, attorneys).

Robert Fisher for defendants Rockaway Township, and Parsippany-Troy Hills Township (Dorsey & Fisher, attorneys).

Richard Coppa for defendant Randolph Township (Edward J. Bilinkas, attorney).

LASSER, P.J.T.C.

Taxpayers contest omitted personal property tax assessments imposed by four Morris County taxing districts on personal property of two cellular mobile telephone companies. The assessments in issue are:

             New York SMSA Limited Partnership.

                                     1992
                                    Omitted
              Location...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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