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ESSEX CTY. v. EAST ORANGE CITY

7 N.J. Tax 346 (1985)

ESSEX COUNTY, PLAINTIFF, v. EAST ORANGE CITY, DEFENDANT.

Tax Court of New Jersey.

March 19, 1985.

Attorney(s) appearing for the Case

Norman Schulaner for plaintiff (David H. Ben-Asher, Essex County Counsel, attorney).

Robert F. Giancaterino for defendant (Skoloff & Wolfe, attorneys).

HOPKINS, J.T.C.

These are consolidated appeals from local property tax assessments for the years 1982, 1983 and 1984 applicable to Block 391, Lots 15, 15A and 16 in the taxing district of East Orange (City). Plaintiff (County) contends that the property is exempt from such tax pursuant to N.J.S.A. 54:4-3.3.

The initial Tax Court appeal for 1982 resulted in an order dismissing the complaint since County had not paid the taxes due and owing in accordance...

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