Legal Opinion
Mays Center Associates Corp. v. Rockaway Township
New Jersey Tax Court
Decided November 15, 1993PublishedCited by 3 opinions
1Opinion of the Court
LASSER, P.J.T.C.
Taxpayer contests the 1991 and 1992 real property tax assessments on the Lord & Taylor department store in the Rockaway *433Townsquare Mall, shown as Block 11001, Lot 4 on the Rockaway Township tax map. The tax assessments in issue are:
1991 and 1992
Land $1,398,000
Impvts 7,140,300
Total $8,538,300
Rockaway Townsquare Mall (the mall) is a two-level, enclosed super-regional shopping mall1 located at the four-way interchange of Interstate Route 80 and Mt. Hope and Mt. Pleasant Avenues. Completed in 1978, it is the only regional mall in Morris County and is acknowledged to be a…
2Cases cited8 opinions
- L. Bamberger & Co. v. Division of Tax AppealsSupreme Court of New Jersey · 1948
- Sage v. Bernards TownshipNew Jersey Tax Court · 1982
- Tower West Apartment Ass'n v. Town of West New YorkNew Jersey Tax Court · 1981
- Purex Corp. v. City of PatersonNew Jersey Tax Court · 1986
- Tower West Apartment Ass'n v. Town of West New YorkNew Jersey Superior Court Appellate Division · 1982
3 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Livingston Mall Corp. v. Livingston TownshipNew Jersey Tax Court · 1996
- Borough of Paramus v. Etaner EnterprisesNew Jersey Tax Court · 1994
- Mays Center Associates Corp. v. Township of RockawayNew Jersey Superior Court Appellate Division · 1994