N.J. HWY. AUTH. v. TOWN OF BLOOMFIELD


8 N.J. Tax 637 (1987)

NEW JERSEY HIGHWAY AUTHORITY AND MCDONALD'S CORPORATION, PLAINTIFFS, v. TOWN OF BLOOMFIELD, DEFENDANT.

Tax Court of New Jersey.

January 13, 1987.


Attorney(s) appearing for the Case

Arthur D. Grossman for plaintiff New Jersey Highway Authority (Fox & Fox, attorneys).

Saul R. Fenchel for plaintiff McDonald's Corporation.

Daniel Caldwell for amicus curiae New Jersey Turnpike Authority (Kimmelman, Wolff & Samson, attorneys).

Susan Lauber for amicus curiae New Jersey Expressway Authority (Gruccio, Pepper, Grovinazzi, DeSanto & Mann, attorneys).

John A. Bukowski, Jr. for defendant.


CRABTREE, J.T.C.

Plaintiffs move for summary judgment in this local property tax case. The narrow issue to be decided is whether a restaurant located at a service area adjacent to the Garden State Parkway in Bloomfield, New Jersey is exempt from taxation. The municipality concedes the exempt status of real property owned by plaintiff New Jersey Highway Authority but argues that plaintiff McDonald's Corporation is taxable on the value of the improvements, i.e.,...

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