Emmis Broadcasting Corp. v. Borough of East Rutherford

Defendant appeals from a decision of the Tax Court valuing plaintiffs’ property for real property taxes for the years 1991 through 1994. Defendant contends that the judge (1) erred in certain factual findings; (2) should have assessed the property at its highest and best use; and (3) should not have held that certain radio towers were non-taxable.

After a thorough review of the record, we affirm substantially for the reasons stated by Judge Small in his comprehensive written opinion of March 21,1995.

I

The property consists of 22.58 acres and is located in a corner of the Sports Complex Zone…