AMERICAN HYDRO POWER PARTNERS, L.P. v. CITY OF CLIFTON


12 N.J. Tax 264 (1991)

AMERICAN HYDRO POWER PARTNERS, L.P., PLAINTIFF-APPELLANT-CROSS-RESPONDENT, v. CITY OF CLIFTON, DEFENDANT-RESPONDENT-CROSS-APPELLANT.

Superior Court of New Jersey, Appellate Division.

Decided July 31, 1991.


Attorney(s) appearing for the Case

Kevin J. Coakley, argued the cause for plaintiff-appellant-cross-respondent (Connell, Foley & Geiser, attorneys; Kevin J. Coakley, of counsel; Kevin J. Coakley and John H. Denton, on the brief).

Nathan P. Wolf, argued the cause for defendant-respondent-cross-appellant (Skoloff & Wolfe, attorneys; Saul A. Wolfe, of counsel).

Carolyn Lurry Mapp, Deputy Atty. Gen., argued the cause for intervenor-respondent Director, Div. of Taxation (Robert J. Del Tufo, Atty. Gen., attorney; Michael R. Clancy, Asst. Atty. Gen., of counsel).

Seth I. Davenport, argued the cause for amicus curiae New Jersey Business and Industry Ass'n (Garippa & Trevenen, attorney).

Before Judges MICHELS, BRODY and GRUCCIO.


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

Plaintiff American Hydro Power Partners, L.P., appeals the portion of a Tax Court judgment which affirmed a 1987 assessment by defendant City of Clifton (City) on a hydroelectric power generating plant. Plaintiff owns and operates the plant on land leased from Dundee Water Power and Land Co. (Dundee). The lease requires plaintiff to pay all real estate taxes imposed on the improvements on the land. The City...

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