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BRANCASONS v. STATE

210 N.J. Super. 570 (1986)

510 A.2d 279

BRANCASONS, A PARTNERSHIP OF THE STATE OF NEW JERSEY, PLAINTIFF-RESPONDENT AND CROSS-APPELLANT, v. STATE OF NEW JERSEY, DEFENDANT-APPELLANT AND CROSS-RESPONDENT. BRANCASONS, A PARTNERSHIP OF THE STATE OF NEW JERSEY, PLAINTIFF-APPELLANT, v. CARLSTADT BOROUGH, DEFENDANT-RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided April 24, 1986.

Attorney(s) appearing for the Case

Harry Haushalter, Deputy Attorney General, argued the cause for appellant and cross-respondent State of New Jersey (W. Cary Edwards, Attorney General of New Jersey, attorney; James J. Ciancia, Assistant Attorney General, of counsel; Harry Haushalter, on the brief).

Max Manshel argued the cause for respondent and cross-appellant and appellant Brancasons.

John J. Langan, Jr. argued the cause for respondent Borough of Carlstadt (Langan and Lynch, attorneys; John J. Langan, Jr., of counsel and on the letter brief).

Before Judges MICHELS, GAULKIN and DEIGHAN.

PER CURIAM.

These consolidated appeals concern the liability of both defendant State of New Jersey (the State) and plaintiff Brancasons,1 for local property taxes on certain land which is designated tidal and is located within defendant Borough of Carlstadt. By partial summary judgment of the Tax Court, dated August 22, 1983, it was determined that, as of June 18, 1982, Brancasons owned...

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