CITY OF ATLANTIC CITY v. COUNTY OF ATLANTIC


193 N.J. Super. 583 (1984)

475 A.2d 616

CITY OF ATLANTIC CITY, PLAINTIFF-APPELLANT, v. COUNTY OF ATLANTIC, DEFENDANT-RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided February 3, 1984.


Attorney(s) appearing for the Case

Nathan P. Wolf argued the cause for appellant (Skoloff & Wolfe, attorneys; Saul A. Wolfe, of counsel).

Salvatore Perillo, County Counsel, argued the cause for respondent.

Before Judges MICHELS, KING and DREIER.


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

Plaintiff City of Atlantic City appeals from a Tax Court judgment dismissing its complaint against the County of Atlantic. The City argues that N.J.S.A. 54:4-3.3, which provides a tax exemption where property is "used for public purposes," does not apply here because the property it would subject to taxation was only partially used for "a public purpose." The record discloses that 53% of the property owned...

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