Legal Opinion
Litton Business Systems, Inc. v. Borough of Morris Plains
New Jersey Tax Court
Decided October 20, 1986PublishedCited by 6 opinions
1Opinion of the Court
LASSER, P.J.T.C.
Taxpayer contests real property tax assessments on its office building property located on American Road, Morris Plains, Morris County, New Jersey, known as Block 11, Lot 3. At issue are the 1983 added assessment and the 1984 assessment. The pertinent assessments are as follows:
1983 Initial Assessment 1983 Added Assessment on Improvements 1984 Assessment
Land $ 1,412,100 $ 1,412,100
Improvements 8,903,000 $15,500,000 (12 months) 24,403,000
Total S 10,315,100 $11,625,000 (prorated for 9 months) $25,815,100
*522The 1983 added assessment was affirmed by the Morris County Board of…
2Cases cited2 opinions
- CPC Int'l, Inc. v. Bor. of Englewood CliffsNew Jersey Superior Court Appellate Division · 1984
- Towers v. City of PassaicNew Jersey Tax Court · 1980
3Cited by6 opinions
- Texas Eastern Transmission Corp. v. East Amwell TownshipNew Jersey Tax Court · 1992
- Glen Pointe Associates v. Township of TeaneckNew Jersey Tax Court · 1989
- Litton Business Systems, Inc. v. Borough of Morris PlainsNew Jersey Superior Court Appellate Division · 1988
- Lowe's Home Centers, Inc. v. City of MillvilleNew Jersey Tax Court · 2010
- Westwood Lanes, Inc. v. Garwood BoroughNew Jersey Tax Court · 2008
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