MERRILL CREEK RES. v. HARMONY TWP.

DOCKET Nos. A-1498-16T3 A-1500-16T3 A-1509-16T3.

218 A.3d 327 (2019)

461 N.J. Super. 32

MERRILL CREEK RESERVOIR c/o Project Direct, Plaintiff-Appellant/Cross-Respondent, v. HARMONY TOWNSHIP, Defendant-Respondent/Cross-Appellant.

Superior Court of New Jersey, Appellate Division.

Decided August 22, 2019.


Attorney(s) appearing for the Case

Frank E. Ferruggia , Newark, argued the cause for appellant/cross-respondent (Mc Carter & English LLP, attorneys; Frank E. Ferruggia, of counsel and on the briefs; Farhan Ali , Newark, on the briefs).

Lawrence P. Cohen , Hackettstown, argued the cause for respondent/cross-appellant (Lavery Selvaggi Abromitis & Cohen, attorneys; Lawrence P. Cohen, of counsel and on the briefs; William Henry Pandos , Hackettstown, on the briefs).

Thomas J. Denitzio, Jr. , Iselin, argued the cause for amicus curiae Royal Institute of Chartered Surveyors (Greenbaum Rowe Smith & Davis, LLP, attorneys; Thomas J. Denitzio, Jr., of counsel and on the brief; Emily A. Kaller , Iselin, on the brief).

Before Judges Fuentes, Accurso and Vernoia.


The opinion of the court was delivered by

In these consolidated appeals, plaintiff Merrill Creek Reservoir c/o Project Direct, a consortium of electric utility companies and owner of the Merrill Creek Reservoir in Harmony Township, challenges three 2016 Tax Court judgments affirming the 2011-2013 tax assessments on its property...

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