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VILLAGE OF RIDGEWOOD v. BOLGER FOUNDATION

202 N.J. Super. 474 (1985)

495 A.2d 452

VILLAGE OF RIDGEWOOD, PLAINTIFF-RESPONDENT, v. THE BOLGER FOUNDATION, DEFENDANT-APPELLANT. BOROUGH OF MIDLAND PARK, PLAINTIFF-RESPONDENT, v. THE BOLGER FOUNDATION, DEFENDANT-APPELLANT.

Superior Court of New Jersey, Appellate Division.

Decided July 9, 1985.

Attorney(s) appearing for the Case

Molly B. Cannon argued the cause for appellant (Mahoney, Mahoney & Cannon, P.A., attorneys).

Clifford W. Starrett argued the cause for amicus curiae New Jersey Conservation Foundation (Schenck, Price, Smith & King, attorneys; Douglas S. Brierley and Stuart R. Deans on the brief).

Harry Haushalter, Deputy Attorney General, argued the cause for intervenor-respondent, Irwin I. Kimmelman, Attorney General of New Jersey (James J. Ciancia, Assistant Attorney General, of counsel).

Cathy J. Pollak argued the cause for respondent Village of Ridgewood (Stoldt, Horan & Cino, attorneys).

Richard J. Allen, Jr. argued the cause for respondent Borough of Midland Park (Jeffer, Hartman, Hopkinson, Vogel, Coomber & Peiffer, attorneys).

Before Judges MICHELS, PETRELLA and BAIME.

PER CURIAM.

Taxpayer appeals the local property tax assessments for the years 1980 and 1981 in these consolidated appeals.

With one exception, we affirm substantially for the reasons expressed by Judge Hopkins in his written decision which is reported at 6 N.J.Tax 391 (1984).

The Tax Court decision noted that the conservation easement involved herein was granted in 1979 and thus prior to the February 5, 1980 effective...

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