COLD INDIAN SPRINGS CORP. ET AL., PLAINTIFFS-APPELLANTS,
v.
TOWNSHIP OF OCEAN, ETC., ET AL., DEFENDANTS-RESPONDENTS, AND FRANK LINZMAYER ET AL., ETC., INTERVENING DEFENDANTS-COUNTER-CLAIMANTS-RESPONDENTS, AND DIRECTOR, DIVISION OF LOCAL GOVERNMENT SERVICES, RESPONDENT-INTERVENOR.
HALSTON BUILDERS ASSOCIATES ET AL., PLAINTIFFS-RESPONDENTS,
v.
PAUL R. KRAMER, ETC., DEFENDANT-APPELLANT, AND DIRECTOR, DIVISION OF LOCAL GOVERNMENT SERVICES, APPELLANT-INTERVENOR.
JOHN F. CULP, III, T/A J.D.R. REALTY COMPANY, PLAINTIFF-APPELLANT,
v.
TOWNSHIP OF MATAWAN ET AL., DEFENDANTS-RESPONDENTS.
CHARLES LUPPINO AND ROSARIO LUPPINO, T/A HAMPSHIRE HOUSE, AND BRUCE SLATER, T/A BIARRITZ APARTMENTS, PLAINTIFFS-RESPONDENTS,
v.
BOROUGH OF FORT LEE, DOROTHY PAGANO, TAX COLLECTOR, BOROUGH OF FORT LEE AND FORT LEE RENT LEVELING BOARD, DEFENDANTS-APPELLANTS.
INGANAMORT BROS. AND LA SALA BROS., T/A MEDITERRANEAN TOWERS WEST, PLAINTIFF-RESPONDENT,
v.
DOROTHY PAGANO, AS TAX COLLECTOR FOR THE BOROUGH OF FORT LEE, DEFENDANT-APPELLANT.
Superior Court of New Jersey, Appellate Division.https://leagle.com/images/logo.png
Argued May 31, 1978.
Decided July 10, 1978.
Attorney(s) appearing for the Case
Mr. Sheppard A. Guryan argued the cause for plaintiffs-appellants Cold Indian Springs Corp. et al. (Messrs. Lasser, Lasser, Sarokin and Hochman, attorneys) (A-1465-77).
Ms. Renee C. Ricciardelli, Hamilton Township Attorney, appeared on behalf of defendant-appellant, Paul R. Kramer, Tax Collector for Hamilton Township (A-1219-77).
Mr. Harry Haushalter, Deputy Attorney General, argued the cause for appellant-intervenor (A-1219-77)/respondent-intervenor (A-1465-77), Director, Division of Local Government Services (Mr. John J. Degnan, Attorney General of New Jersey, attorney; Mr. Stephen Skillman, Assistant Attorney General, of counsel).
Mr. Lawrence D. Kantor argued the cause for plaintiff-appellant John F. Culp, III, etc. (Messrs. Kantor and Kantor, attorneys) (A-1385-77).
Mr. Gordon L. Braverman appeared on behalf of defendants-appellants Borough of Fort Lee, Dorothy Pagano, Tax Collector, and Fort Lee Rent Leveling Board (Messrs. Murphy, Ellis and McBride, attorneys) (A-2812-77 and A-2813-77).
Mr. Thomas J. Hirsch appeared on behalf of defendant-respondent Township of Ocean (Messrs. Schaefer, Crawford & Hirsch, attorneys) (A-1465-77).
Mr. Louis B. Youmans argued the cause for intervening defendants, counterclaimants-respondents Frank Linzmayer, et al. (Messrs. Bendit, Weinstock & Sharbaugh, attorneys) (A-1465-77).
Mr. Murray J. Laulicht argued the cause for plaintiffs-respondents Halston Builders Associates et al. (Messrs. Lowenstein, Sandler, Brochin, Kohl & Fisher, attorneys; Mr. Gregory B. Reilly on the brief) (A-1219-77).
Mr. Brian T. Campion argued the cause for plaintiffs-respondents Charles Luppino and Rosario Luppino, etc. (Messrs. Breslin and Breslin, attorneys) (A-2812-77).
Mr. Todd M. Sahner argued the cause for plaintiff-respondent Inganamort Bros., etc. (Messrs. Hannoch, Weisman, Stern & Besser, attorneys) (A-2813-77).
No appearance made on behalf of defendants-respondents Borough of Matawan and Township of Aberdeen (A-1385-77).
Before Judges MATTHEWS, CRANE and ANTELL.
Superior Court of New Jersey, Appellate Division.
PER CURIAM.
These consolidated appeals deal with the interpretation and constitutionality of the Tenants' Property Tax Rebate Act, N.J.S.A. 54:4-6.2 et seq. The Cold Indian Springs, Halston Builders Associates, Inganamort Bros. and Luppino cases involve essentially identical issues relating to the interpretation of the term "property tax reduction" in the context or reductions in the 1976...
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