BOROUGH OF PARAMUS v. COUNTY OF BERGEN


1 N.J. Tax 126 (1980)

BOROUGH OF PARAMUS, PLAINTIFF, v. COUNTY OF BERGEN, DEFENDANT.

Tax Court of New Jersey.

June 12, 1980.


Attorney(s) appearing for the Case

Andora, Palmisano, DeCotiis & Harris for Boroughs of Closter, Cresskill, Demarest and Little Ferry (Anthony D. Andora appearing).

Schneider, Schneider & Balt for the Borough of Alpine and the Township of Teaneck (Peter D. Ciancia, appearing).

Harry Z. Haushalter, Deputy Atty. Gen. appearing for the Bergen County Board of Taxation.

John Langan, Jr., Asst. County Counsel, appearing for the County of Bergen.

Winne, Dooley & Bole for Allendale and Teterboro (James J. Dooley appearing).

Joseph S. DiMaria appearing for the Borough of Paramus.


HOPKINS, J.T.C.

The plaintiff, the Borough of Paramus, filed petitions with the Division of Tax Appeals for the taxable years 1969 through 1978, inclusive, appealing judgments of the Bergen County Board of Taxation which denied applications for a rebate of county taxes under N.J.S.A. 54:4-5. The petitions have been transferred to this court pursuant to N.J.S.A. 2A:3A-26.

A motion has been filed seeking dismissal of the subject action on the grounds...

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