Consolidated Rail Corp. v. State

Plaintiff, Consolidated Rail Corporation (Conrail), appeals from an order entered in the Tax Court on December 3, 1999, denying its motion for summary judgment; granting summary judgment in favor of defendant, State of New Jersey, Director of Division of Taxation (Director), dismissing Conrail’s complaint against the Director; and granting summary judgment in favor of defendant, Town of Kearny (Kearny), affirming the Essex County Board of Taxation’s judgment, assessing locally a building owned by Conrail located on property known as lot 46, block 284, Kearny, for the tax year 1997. The Tax…