Legal Opinion
McGinley Mills, Inc. v. Town of Phillipsburg
New Jersey Tax Court
Decided January 5, 1988PublishedCited by 8 opinions
1Opinion of the Court
LASSER, P.J.T.C.
Taxpayer contests the 1986 local property tax assessment on industrial property at Hechman and Bate Streets in Phillips-burg, Warren County, New Jersey, known as Block 4.S, Lot 76. Taxpayer has filed a direct complaint in the Tax Court pursuant to N.J.S.A. 54:3-21. Valuation and discrimination are in issue. The 1986 assessment is:
Land $ 97,350
Improvements 1,426,750
Total $1,524,100
The Director’s common level ratio for Phillipsburg for 1986 is 79.38%, with an upper limit of 91.29% and a lower limit of 67.47%. The 1986 Phillipsburg tax rate is $4.09.
The property consists of a…
2Cases cited4 opinions
- Lawrence Associates v. Lawrence TownshipNew Jersey Tax Court · 1983
- CPC Int'l, Inc. v. Bor. of Englewood CliffsNew Jersey Superior Court Appellate Division · 1984
- Owens-Illinois Glass Co. v. BridgetonNew Jersey Tax Court · 1986
- Coca-Cola Bottling Co. v. Neptune TownshipNew Jersey Tax Court · 1986
3Cited by8 opinions
- Ford Motor Co. v. Edison TownshipNew Jersey Tax Court · 1988
- American Cyanamid Co. v. Wayne TownshipNew Jersey Tax Court · 1998
- Beneficial Facilities Corp. v. Peapack & Gladstone BoroughNew Jersey Tax Court · 1990
- Texas Eastern Transmission Corp. v. East Amwell TownshipNew Jersey Tax Court · 1992
- General Motors Corp. v. Linden CityNew Jersey Tax Court · 2005
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