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TOWNSHIP OF JACKSON v. ALLIED ORDNANCE

157 N.J. Super. 1 (1978)

384 A.2d 222

TOWNSHIP OF JACKSON, IN THE COUNTY OF OCEAN, A MUNICIPAL CORPORATION OF THE STATE OF NEW JERSEY, PLAINTIFF-RESPONDENT, v. ALLIED ORDNANCE, A CORPORATION OF THE STATE OF NEW JERSEY, DOING BUSINESS AS OAK TREE MOBILE HOME PARK AND MICHAEL FORMISANO, PRESIDENT, DEFENDANTS-APPELLANTS.

Superior Court of New Jersey, Appellate Division.

Decided February 7, 1978.

Attorney(s) appearing for the Case

Mr. Ruben D. Silverman argued the cause for appellants (Messrs. Silverman & Silverman, attorneys).

Mr. Joseph F. Martone argued the cause for respondent.

Before Judges ALLCORN, MORGAN and HORN.

The opinion of the court was delivered by ALLCORN, P.J.A.D.

It is no longer open to question in this State that a license fee or tax may be imposed by a municipality for each space or pad occupied in a trailer camp or mobile home park, and that such fee or tax may be imposed for revenue, as well as for regulatory purposes. N.J.S.A. 40:52-1, 2; Nelson Cooney & Son, Inc. v. So. Harrison Tp., 57 N.J. 384 (1971); Bellington...

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