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PINE PLAZA ASSOCS., L.L.C. v. HANOVER TP.

16 N.J. Tax 194 (1996)

PINE PLAZA ASSOCIATES, L.L.C., PLAINTIFF, v. HANOVER TOWNSHIP, DEFENDANT.

Tax Court of New Jersey

December 12, 1996.

Attorney(s) appearing for the Case

Michael I. Schneck for plaintiff (Brach, Eichler, Rosenberg, Silver, Bernstein, Hammer & Gladstone, attorneys).

John H. Dorsey for defendant (Dorsey and Fisher, attorneys).

KUSKIN, J.T.C.

Plaintiff appealed the 1994 and 1995 local property tax assessments on the Pine Plaza Shopping Center, Hanover Township, designated on the Township Tax Map as Block 4001, Lot 12. For each of the years under appeal, the assessment on the property was a total of $6,170,600, allocated $1,586,700 to land and $4,583,900 to improvements. For tax year 1994 the applicable ratio under N.J.S.A. 54:1-35a (the...

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