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HUDSON CTY. IMP. AUTH. v. TOWN OF KEARNY

10 N.J. Tax 589 (1989)

HUDSON COUNTY IMPROVEMENT AUTHORITY, A BODY POLITIC AND CORPORATE OF THE STATE OF NEW JERSEY, PLAINTIFF, v. THE TOWN OF KEARNY, DEFENDANT.

Tax Court of New Jersey.

October 27, 1989.

Attorney(s) appearing for the Case

Frank T. Koserowski for plaintiff.

Norman A. Doyle, Jr. for defendant.

HOPKINS, J.T.C.

The parties have filed a motion and cross-motion for summary judgment to determine whether certain properties acquired by plaintiff were exempt from local property taxes immediately upon acquisition in May and June 1988. Since there are no genuine issues of material fact, the matter is ripe for summary judgment.

Plaintiff, Hudson County Improvement Authority (HCIA), a body politic and corporate under the laws of the State of New Jersey, has...

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