WCI-Westinghouse, Inc. v. Township of Edison

In this property tax appeal both WCI-Westinghouse, Inc. (WCI), the taxpayer, and Edison Township (Edison), the taxing district, filed appeals from the original assessment. In the Tax Court the land value was stipulated and the issue was the value determination of the improvements. Judge Andrew concluded that neither party sustained the burden of proof to establish that the original assessment, affirmed by the County Tax Board with respect to Edison’s appeal, was incorrect and hence affirmed the total assessment.

Edison appealed, claiming the assessment was too low, and that in dismissing the…