MCI Telecommunications Corp. v. Township of West Orange

KAHN, J.T.C.

This matter is a local property tax appeal for 1995 and 1996 tax years. The relevant assessment dates are October 1, 1994 and October 1, 1995. For both years in question, the assessment appealed from is:

Land $ 235,000

Improvements 5,619,500

Total $5,854,500

The average ratio and common level range as promulgated by the Director of the Division of Taxation for the Township of West Orange in each of the years in question is as follows:

Year Average Ratio Upper Limit Lower Limit

1995 50.47% 58.04% 42.90%

1996 51.78% 59.55% 44.01%

The property at issue is located at 271 Mt. Pleasant Avenue,…