Campbell Soup Co. v. City of Camden

AXELRAD, J.T.C.

This is a local property tax matter involving appeals by Campbell Soup Company (“taxpayer”) seeking reduction of tax assessments on land and improvements which comprise its world headquarters complex in the City of Camden (“city”) for the 1993 and 1994 tax years. City filed a counterclaim seeking to increase the 1994 assessments and also asserts it is entitled to an increase in the 1993 assessments. Neither 1993 nor 1994 is a revaluation year.

In an oral application made at the close of a lengthy trial, taxpayer’s counsel asked the court to strike all testimony and evidence…