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SEVENTY FIVE P-B CORP. v. TOWN OF PHILLIPSBURG

18 N.J. Tax 71 (1999)

SEVENTY FIVE P-B CORPORATION, PLAINTIFF, v. TOWN OF PHILLIPSBURG, DEFENDANT.

Tax Court of New Jersey

February 19, 1999

Attorney(s) appearing for the Case

Brian D. Smith for plaintiff.

William E. Mandry for defendant.

KUSKIN, J.T.C.

Plaintiff has appealed an added assessment imposed pursuant to N.J.S.A. 54:4-63.3 for nine months (April through December) of 1997 with respect to an improvement to a commercial building located on property in the Town of Phillipsburg, designated as Block 911, Lot 7 on the Town Tax Map. Construction of the improvement was completed on March 21, 1997. The added assessment was in the full amount of $488,800, and an allocated amount of $366,600 for the...

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