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MORRIS TP. v. LF ASSOCIATES

10 N.J. Tax 240 (1988)

MORRIS TOWNSHIP, PLAINTIFF, v. LF ASSOCIATES, ET AL. AND THE TOWN OF MORRISTOWN, DEFENDANTS.

Tax Court of New Jersey.

Decided September 19, 1988.

Attorney(s) appearing for the Case

Edward Rosenblum for plaintiff (Rosenblum & Rosenblum, attorneys).

Carl Weisenfeld for defendant LF Associates (Hannoch Weisman, attorneys).

Robert Goldsmith for defendant Town of Morristown (Wiley, Malehorn & Sirota, attorneys).

LASSER, P.J.T.C.

Morris Township contests the grant of tax abatement by the Town of Morristown, under the Urban Renewal Nonprofit Corporation Law of 1965 (URNCL) (N.J.S.A. 40:55C-77 et seq.) to the upper area of the Headquarters Plaza in Morristown. This matter is before the court on motion for summary judgment by plaintiff Morris Township and motion to dismiss by defendants, limited to the issue of exemption under URNCL. Headquarters Plaza consists...

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