Emmis Broadcasting Corp. of N.Y. v. East Rutherford Borough

SMALL, J.T.C.

The court in this case is called on to determine the proper assessment for Block 108.A, Lots 27, 28, 29, and 32.A for the tax years 1991,1992, 1993, and 1994. Based on the evidence presented at trial the Court must address three fundamental issues:

1. Whether three AM radio broadcast towers should be classified as real or personal property under N.J.S.A 54:4r-l, as amended by “The Business Retention Act”, L.1992, c. 24, § 3, and if real property, what is their value;

*5132. Whether the subject property includes wetlands, and if so, how many acres of wetlands are included in this 22.58…