New Jersey Turnpike Authority v. Township of Washington

The opinion of the court was delivered by

Kole, J. A. D.

These consolidated appeals arise from judgments of the Division of Tax Appeals against the Kew Jersey Turnpike Authority (Authority) and in favor of the Townships of Manalapan and Washington. The Authority had acquired two parcels of land in Manalapan, one pursuant to a comdennation proceeding1 and one by purchase, in order to build an extension from the New Brunswick interchange to Toms River. It also had acquired tracts of land *546in Washington, two pursuant to condemnation proceedings2 and one by purchase, in order to build an interchange…