Legal Opinion
Livingston Mall Corp. v. Livingston Township
New Jersey Tax Court
Decided April 1, 1996PublishedCited by 5 opinions
1Opinion of the Court
CRABTREE, J.T.C.
This is a local property tax case wherein plaintiff seeks direct review of the 1991, 1992 and 1993 assessments on its property located at 112 Eisenhower Parkway, Livingston, New Jersey (Block 290, Lot 5). The assessments, the same for all years, were:
*508Land $5,364,000
Improvements 40,947,100
Total $46,311,100
The subject of the controversy is a super-regional mall1 containing a gross building area of 1,144,723 square feet. The building is divided into the following components:
R.H. Mac/s (anchor store)2 255,061 sq. ft.
Sears (anchor store) 191,921 sq. ft.
Lord & Taylor (anchor store)…
2Cases cited23 opinions
- Aetna Life Insurance Co. v. City of NewarkSupreme Court of New Jersey · 1952
- Helmsley v. Borough of Fort LeeSupreme Court of New Jersey · 1978
- Dworman v. Borough of Tinton FallsNew Jersey Tax Court · 1980
- Somers v. City of MeridenSupreme Court of Connecticut · 1934
- Worthington v. FauverNew Jersey Superior Court Appellate Division · 1981
18 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Gale & Kitson Fredon Golf, L.L.C. v. Township of FredonNew Jersey Tax Court · 2011
- Livingston Mall Corp. v. Livingston TownshipNew Jersey Tax Court · 1997
- Victor & Mary Aliotta, & Silo, Inc. v. Township of BellevilleNew Jersey Tax Court · 2013
- PALISADIUM MANAGEMENT CORP. VS. BOROUGH OF CLIFFSIDE PARK CARLTON CORP. VS. BOROUGH OF CLIFFSIDE PARK (TAX COURT OF NEW JERSEY)New Jersey Superior Court Appellate Division · 2018
- Palisadium Mgmt. Corp. v. Borough of Cliffside ParkNew Jersey Superior Court Appellate Division · 2018