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AMERICAN CYANAMID COMPANY v. WAYNE TP.

19 N.J. Tax 46 (2000)

AMERICAN CYANAMID COMPANY, PLAINTIFF-APPELLANT, v. TOWNSHIP OF WAYNE, DEFENDANT-RESPONDENT.

Superior Court of New Jersey Appellate Division.

Decided March 21, 2000.

Attorney(s) appearing for the Case

Richard L. Plotkin, for appellant, (Pitney, Hardin, Kipp & Szuch, attorneys; Mr. Plotkin, Christopher J. Stracco and Gregory J. Kerr, on the brief).

Heather A. Turnbull, for respondent, (Skoloff & Wolfe, attorneys; Saul A. Wolfe, of counsel; Mr. Wolfe and Ms. Turnbull, on the brief).

Before Judges PRESSLER, KIMMELMAN and CIANCIA.

PER CURIAM.

This appeal relates to 1996 assessment of four lots in Wayne, New Jersey, formerly used as the corporate headquarters for the plaintiff corporation. Plaintiff only appeals assessments placed on three of the lots, specifically, Lots 1, 2, and 3 in Block 3703. American Home Products bought out plaintiff in 1994. Use of the property gradually declined thereafter and by 1996 the property was vacant.

The...

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