NEWARK v. ESSEX COUNTY BOARD OF TAXATION


54 N.J. 171 (1969)

254 A.2d 513

THE CITY OF NEWARK, PLAINTIFF-RESPONDENT, AND THE PORT OF NEW YORK AUTHORITY, PLAINTIFF-APPELLANT AND CROSS-RESPONDENT, v. THE ESSEX COUNTY BOARD OF TAXATION, DEFENDANT-RESPONDENT AND CROSS-APPELLANT, AND TOWN OF BELLEVILLE, ET AL., INTERVENING DEFENDANTS-RESPONDENTS.

The Supreme Court of New Jersey..

Argued May 6, 1969.

Decided June 25, 1969.


Attorney(s) appearing for the Case

Mr. Francis A. Mulhern argued the cause for The Port of New York Authority (Isobel E. Muirhead of the New Jersey Bar, and Messrs. Sidney Goldstein, General Counsel to The Port of New York Authority, Joseph Lesser and Harold J. Smith of the New York Bar, of counsel).

Mr. Norman N. Schiff argued the cause for the City of Newark (Mr. Philip E. Gordon, Corporation Counsel, attorney).

Mr. Charles H. Landesman, Deputy Attorney General, argued the cause for The Essex County Board of Taxation (Messrs. Arthur J. Sills, Attorney General of New Jersey, attorney; Elias Abelson, of counsel).

Mr. Saul A. Wolfe argued the cause for the intervening defendants-respondents (Messrs. Skoloff and Wolfe, attorneys).


The opinion of the court was delivered by JACOBS, J.

The Law Division held that a goodly portion of the real property at the Port Newark terminal owned by the City of Newark and leased to The Port of New York Authority was subject to local property taxation. City of Newark, et al. v. Essex Cty. Bd. of Taxation, 103 N.J.Super. 41 (1968). The Port of New York Authority appealed to the Appellate Division from that part...

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