POLLUTION CONTROL FIN. AUTH. v. D.E.P.


237 N.J. Super. 163 (1989)

567 A.2d 243

POLLUTION CONTROL FINANCING AUTHORITY OF WARREN COUNTY, NEW JERSEY, PLAINTIFF-APPELLANT, AND COUNTY OF HUNTERDON AND HUNTERDON COUNTY UTILITIES AUTHORITY, INTERVENORS-APPELLANTS, v. THE NEW JERSEY DEPARTMENT OF ENVIRONMENTAL PROTECTION, DR. RICHARD T. DEWLING, COMMISSIONER, AND GERALD BURKE, DIRECTOR, OFFICE OF REGULATORY SERVICES, DEFENDANTS-RESPONDENTS.

Superior Court of New Jersey, Appellate Division.

Decided December 5, 1989.


Attorney(s) appearing for the Case

Robert A. Maren argued the cause for appellant (Broscious, Cooke & Glynn, attorneys; Robert A. Maren on the brief).

John P. Gallina argued the cause for intervenors-appellants (Gaetano M. DeSapio, attorney; John P. Gallina on the brief).

Paul H. Schneider, Deputy Attorney General, argued the cause for respondents (Peter N. Perretti, Jr., Attorney General, attorney; James J. Ciancia, Assistant Attorney General, of counsel; Paul H. Schneider on the brief).

Before Judges KING, SHEBELL and BAIME.


The opinion of the court was delivered by BAIME, J.A.D.

This appeal presents a question of first impression. N.J.S.A. 13:1E-138 imposes three new taxes on the disposal of solid waste at sanitary landfills. Exempt from taxation are the "waste products resulting from the operation of a resource recovery facility." N.J.S.A. 13:1E-138 a, b and c. Although there are various types of resource recovery facilities...

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