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COUNTY OF BERGEN v. BOROUGH OF PARAMUS

158 N.J. Super. 512 (1978)

386 A.2d 878

COUNTY OF BERGEN, A BODY POLITIC AND CORPORATE OF THE STATE OF NEW JERSEY, PLAINTIFF-RESPONDENT, v. BOROUGH OF PARAMUS AND PRESTON J. O'TOOLE, ERRONEOUSLY DESIGNATED AS PETER O'TOOLE, TAX COLLECTOR/TREASURER OF THE BOROUGH OF PARAMUS, DEFENDANTS-APPELLANTS.

Superior Court of New Jersey, Appellate Division.

Decided April 14, 1978.

Attorney(s) appearing for the Case

Mr. Joseph S. Di Maria, attorney for appellants (Mr. Ben R. Cascio and Mr. Joseph S. Di Maria, on the brief).

Mr. Vincent P. Rigolosi, County Counsel, attorney for respondent (Mr. Dean Lynch, Assistant County Counsel, on the brief).

Before Judges MATTHEWS, CRANE and ANTELL.

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

Presented on this appeal is the question of whether certain lands owned by the County of Bergen are subject to local real estate taxation. The property consists of extensive acreage adjoining the Bergen Pines Hospital Complex, a county institution.

Under N.J.S.A. 54:4-1,

All property real and personal within the jurisdiction of this State...

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