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COASTAL EAGLE PT. OIL v. WEST DEPTFORD TP.

19 N.J. Tax 123 (1999)

COASTAL EAGLE POINT OIL CO., PLAINTIFF, v. WEST DEPTFORD TOWNSHIP, DEFENDANT.

Tax Court of New Jersey.

September 1, 1999.

Attorney(s) appearing for the Case

Seth I. Daveport, for plaintiff (Garippa & Davenport, attorneys).

Edward G. Rosenblum, for defendant (Rosenblum, Wolf & Lloyd, attorneys).

SMALL, J.T.C.

In 1997, the tax assessor of West Deptford Township assessed the property of the plaintiff, Coastal Eagle Point Oil Co., in the total amount of $125,000,000. N.J.S.A. 54:4-1 and -23. In 1998, pursuant to N.J.S.A. 54:4-63.31, the assessor placed an omitted assessment for 1997 on the same property in the amount of $34,997,346. Plaintiff filed an appeal on the underlying $125,000,000 assessment, and defendant filed a counterclaim; that matter...

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