CITY OF EAST ORANGE v. TP. OF LIVINGSTON


15 N.J. Tax 36 (1995)

CITY OF EAST ORANGE, PLAINTIFF, v. TOWNSHIP OF LIVINGSTON, DEFENDANT.

Tax Court of New Jersey.

May 26, 1995.


Attorney(s) appearing for the Case

Philip Elberg for plaintiff (Medvin & Elberg, attorneys).

Susan Feeney for defendant (McCarter & English, attorneys).


CRABTREE, J.T.C.

These are consolidated local property tax cases, wherein plaintiff seeks direct review of the 1991, 1992, and 1993 assessments on its property located in Livingston, New Jersey. The property consists of 36 separately assessed contiguous parcels (some consisting of two or more lots) which, in the aggregate, comprise the East Orange Water Reserve.1

The aggregate assessments were as follows:

  
                    
                    
                    

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