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METUCHEN I, LLC v. BOROUGH OF METUCHEN

21 N.J. Tax 283 (2004)

METUCHEN I, LLC, PLAINTIFF, v. BOROUGH OF METUCHEN. DEFENDANT.

Tax Court of New Jersey.

March 29, 2004.

Attorney(s) appearing for the Case

Robert J. Cirafesi, for plaintiff (Wilentz, Goldman & Spitzer, attorneys).

Bruce Samuels, for defendant (Frizell, Goldman, Jaffe & Samuels, attorneys).

SMALL, P.J.T.C.

Plaintiff filed a direct appeal of the property tax assessment on two parcels of land for the 2000 tax year: an unimproved parcel, Block 69, Lot 125.7, and a parcel presently improved with a 197,000 sq. ft. industrial building, Block 71, Lot 37. The parcels are located at Middlesex and Factory Avenues in the Borough of Metuchen. The original appeal included two other parcels but the appeals on those parcels have been withdrawn. The original assessments...

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