BOROUGH OF RIDGEFIELD, A MUNICIPAL CORPORATION OF THE STATE OF NEW JERSEY, ET ALS., PLAINTIFFS,
v.
JOHN A. KERVICK, TREASURER OF THE STATE OF NEW JERSEY, ET ALS., DEFENDANTS.
Superior Court of New Jersey, Law Division.https://leagle.com/images/logo.png
Decided January 13, 1970.
Decided January 13, 1970.
Attorney(s) appearing for the Case
Mr. John A. Schepisi appeared for Borough of Ridgefield (Messrs. Breslin & Monaghan, attorneys).
Mr. Charles A. Landesman appeared for defendants (Mr. Arthur J. Sills, Attorney General of New Jersey, attorney).
Mr. Frank A. Carlet appeared for City of Clifton (Mr. Arthur J. Sullivan, Jr. City Counsel, attorney).
Mr. Robert S. Moraff appeared for Township of Wayne.
Mr. Louis Wallisch, Jr. appeared for Township of West Milford.
Mr. Lawrence T. Isenberg appeared for Borough of Pompton Lakes.
Mr. Bruce M. Schragger appeared for Township of Ewing.
Mr. Douglas C. Borchard, Jr. appeared for Borough of Hawthorne.
Mr. Stephen R. Spector appeared for Borough of Dumont and Borough of Rochelle Park. (Messrs. Gross and Gross, attorneys).
Mr. James V. Segretto appeared for Borough of Haledon.
Mr. Allan M. Harris appeared for Borough of West Paterson (Mr. J. Mortimer Rubenstein, attorney).
Mr. John M. Running appeared for Borough of Ringwood.
Mr. Edward F. Weiss appeared for Borough of North Haledon.
Mr. Louis Schwartz appeared for Borough of Totowa.
Mr. Nathan Bernstein appeared for Borough of Wanaque.
Mr. Sam Weiss appeared for City of Newark.
Superior Court of New Jersey, Law Division.
SIMPSON, J.C.C. (temporarily assigned).
In these four consolidated cases a number of municipalities and one individual taxpayer challenge the constitutionality of N.J.S.A. 54:11D-7. This statute is part of the so-called business personal property tax replacement program. Pursuant to N.J.S.A. 54:11D-1 the revenues from the unincorporated business tax, the state-assessed tax on business personal...
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