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EGG HARBOR CITY v. ATLANTIC CTY.

10 N.J. Tax 7 (1988)

CITY OF EGG HARBOR CITY, PLAINTIFF, v. COUNTY OF ATLANTIC COUNTY, RCA SERVICE COMPANY AND RCA CORPORATION, DEFENDANTS. v. NEW JERSEY DEPARTMENT OF CORRECTIONS, DEFENDANT-INTERVENOR.

Tax Court of New Jersey.

Decided May 4, 1988.

Attorney(s) appearing for the Case

Jeffrey D. Light for plaintiff (Wilson, Fusco, Scerni & Light, attorneys).

James J. Cook for defendants RCA Service Company and RCA Corporation.

Michael Winkelstein for defendant County of Atlantic County.

Stephen P. Tasy for defendant-intervenor (W. Cary Edwards, Attorney General of New Jersey, attorney).

RIMM, J.T.C.

This is a local property tax matter in which the issue is the exemption of property owned by Atlantic County, leased to the New Jersey Department of Corrections (DOC) and operated by RCA Service Company (RCA) as a juvenile detention facility.

The subject property is known as Block 426, Lot 1. RCA, consisting of 7,000 square feet. It is a portion of the complex owned by Atlantic County in the taxing district of Egg Harbor City known as "Harborfields...

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