COLD INDIAN SPRINGS CORP. v. TOWNSHIP OF OCEAN


81 N.J. 502 (1980)

410 A.2d 652

COLD INDIAN SPRINGS CORP., A NEW JERSEY CORPORATION; MIDDLEBROOK AT MONMOUTH, INC., A NEW JERSEY CORPORATION; WOODMERE AT EATONTOWN, INC., A NEW JERSEY CORPORATION; WOODSHIRE APARTMENTS, A NEW JERSEY PARTNERSHIP; RALEIGH CORPORATION, A NEW JERSEY CORPORATION; CONTINENTAL ENTERPRISES, A NEW JERSEY PARTNERSHIP; CONTINENTAL LAND DEVELOPERS, INC., A NEW JERSEY CORPORATION, PLAINTIFFS-APPELLANTS, v. TOWNSHIP OF OCEAN, A MUNICIPAL CORPORATION OF THE STATE OF NEW JERSEY, AND MARTIN BAILEY, TAX COLLECTOR OF THE TOWNSHIP OF OCEAN, DEFENDANTS-RESPONDENTS, AND FRANK LINZMAYER AND EILEEN L. YOUMANS, ON BEHALF OF THEMSELVES AND AS REPRESENTATIVES OF TENANTS IN BUILDINGS INVOLVED IN THIS ACTION, INTERVENING DEFENDANTS-COUNTERCLAIMANTS-RESPONDENTS, AND DIRECTOR, DIVISION OF LOCAL GOVERNMENT SERVICES, INTERVENOR-RESPONDENT. HALSTON BUILDERS ASSOCIATES, A PARTNERSHIP, DOING BUSINESS AS CYPRUS GARDENS, DONALD LEGOW, GERALD LEGOW, AND SARA ANN SANDERS, A PARTNERSHIP, DOING BUSINESS AS WINGATE APARTMENTS, LALOR GARDENS, A PARTNERSHIP, KUSER VILLAGE, A PARTNERSHIP, DOING BUSINESS AS KUSER VILLAGE APARTMENTS, THE ROCAR COMPANY, A NEW JERSEY CORPORATION, DOING BUSINESS AS MORVEN VILLAGE, GEORGE H. SANDS AND CARL GEIGER, DOING BUSINESS AS PRINCETON COURT AND KLOCKNER WOODS, WINDING BROOK ASSOCIATES, A PARTNERSHIP, DOING BUSINESS AS WINDING BROOK APARTMENTS, EAGLE ROCK ASSOCIATES, A PARTNERSHIP DOING BUSINESS AS EAGLE ROCK APARTMENTS, HAMILTONIAN ASSOCIATES, A PARTNERSHIP, DOING BUSINESS AS HAMILTON APARTMENTS, 3201 ASSOCIATES, A PARTNERSHIP, DOING BUSINESS AS YORKSHIRE APARTMENTS, AND CHARLES ROTUNDA, JOSEPH ROTUNDA, LOUIS ROTUNDA, RONALD ROTUNDA, JOYCE CAMPANELLA AND MARY APPLEGATE, A PARTNERSHIP, DOING BUSINESS AS VICTORIA APARTMENTS, PLAINTIFFS-APPELLANTS, v. PAUL R. KRAMER, AS TAX COLLECTOR FOR HAMILTON TOWNSHIP, DEFENDANT-RESPONDENT, AND DIRECTOR, DIVISION OF LOCAL GOVERNMENT SERVICES, INTERVENOR-RESPONDENT, AND FRANK LINZMAYER AND EILEEN L. YOUMANS, ON BEHALF OF THEMSELVES AND AS REPRESENTATIVES OF TENANTS IN BUILDINGS INVOLVED IN THIS ACTION, INTERVENING DEFENDANTS-COUNTERCLAIMANTS-RESPONDENTS. JOHN F. CULP, III, T/A J.D.R. REALTY COMPANY, PLAINTIFF, v. TOWNSHIP OF MATAWAN ET AL., DEFENDANTS. CHARLES LUPPINO AND ROSARIO LUPPINO, T/A HAMPSHIRE HOUSE, AND BRUCE SLATER, T/A BIARRITZ APARTMENTS, PLAINTIFFS-APPELLANTS, v. BOROUGH OF FORT LEE, DOROTHY PAGANO, TAX COLLECTOR, BOROUGH OF FORT LEE AND FORT LEE RENT LEVELING BOARD, DEFENDANTS-RESPONDENTS, AND FRANK LINZMAYER AND EILEEN L. YOUMANS, ON BEHALF OF THEMSELVES AND AS REPRESENTATIVES OF TENANTS IN BUILDINGS INVOLVED IN THIS ACTION, INTERVENING DEFENDANTS-COUNTERCLAIMANTS-RESPONDENTS. INGANAMORT BROS. AND LA SALA BROS., T/A MEDITERRANEAN TOWERS WEST, PLAINTIFFS-APPELLANTS, v. DOROTHY PAGANO, AS TAX COLLECTOR FOR THE BOROUGH OF FORT LEE, DEFENDANT-RESPONDENT, AND FRANK LINZMAYER AND EILEEN L. YOUMANS, ON BEHALF OF THEMSELVES AND AS REPRESENTATIVES OF TENANTS IN BUILDINGS INVOLVED IN THIS ACTION, INTERVENING DEFENDANTS-COUNTERCLAIMANTS-RESPONDENTS.

The Supreme Court of New Jersey.

Decided January 24, 1980.


Attorney(s) appearing for the Case

Mr. Murray J. Laulicht argued the cause for appellants Halston Builders Associates, et al. (Messrs. Lowenstein, Sandler, Brochin, Kohl & Fisher, attorneys; Mr. Murray J. Laulicht and Mr. Gregory B. Reilly, on the brief).

Mr. Sheppard A. Guryan argued the cause for appellants Cold Indian Springs Corp., et al. (Messrs. Lasser, Lasser, Sarokin & Hochman, attorneys).

Mr. Todd M. Sahner argued the cause for appellants Inganamort Bros., et al. (Messrs. Hannoch, Weisman, Stern & Besser, attorneys).

Mr. Brian T. Campion argued the cause for appellants Charles Luppino, et al. (Messrs. Breslin and Breslin, attorneys).

Mr. Harry Z. Haushalter, Deputy Attorney General, argued the cause for respondent 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. Louis B. Youmans argued the cause for respondents Frank Linzmayer, et al. (Messers. Bendit, Weinstock & Sharbaugh, attorneys).

Mr. Dennis M. Crawford argued the cause for respondents Township of Ocean, etc., et al. (Messrs. Shaefer, Crawford & Hirsch, attorneys).

Mr. Gordon L. Braverman argued the cause for respondents Borough of Fort Lee, et al. (Messrs. Murphy, Ellis & McBride, attorneys).

Ms. Renee C. Ricciardelli argued the cause for respondent Paul R. Kramer, etc.


The opinion of the court was delivered by SULLIVAN, J.

The four appeals herein (three filed as of right and one on leave granted) involve the interpretation of the Tenants' Property Tax Rebate Act (the act), N.J.S.A. 54:4-6.2 et seq. Also presented are attacks on the constitutionality of one of the act's provisions. The appeals had been consolidated by the Appellate Division which filed an opinion interpreting the act, and upholding its provisions. ...

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