Coastal Eagle Point Oil Co. v. West Deptford Township

SMALL, J.T.C.

In 1997, the tax assessor of West Deptford Township assessed the property of the plaintiff, Coastal Eagle Point Oil Co., in the total amount of $125,000,000. N.J.S.A 54:4-1 and -23. In 1998, pursuant to N.J.S.A. 54:4-63.31, the assessor placed an omitted assessment for 1997 on the same property in the amount of $34,997,346. Plaintiff filed an appeal on the underlying $125,000,000 assessment, and defendant filed a counterclaim; that matter is pending before this court (Docket No. 1650-1997). Plaintiff also filed an appeal of the omitted assessment with the Gloucester County Board…