RAINHOLD HOLDING CO. v. FREEHOLD TP.


14 N.J. Tax 266 (1994)

RAINHOLD HOLDING COMPANY, UNITED STATES POSTAL SERVICE, AND RAINTREE ASSOCIATES, PLAINTIFFS, v. FREEHOLD TOWNSHIP, DEFENDANT. UNITED STATES POSTAL SERVICE, RAINHOLD HOLDING COMPANY, AND RAINTREE ASSOCIATES, PLAINTIFFS, v. FREEHOLD TOWNSHIP, DEFENDANT.

Tax Court of New Jersey.

September 27, 1994.


Attorney(s) appearing for the Case

Michael M. Stadler for plaintiffs Rainhold Holding Company and Raintree Associates (Michael M. Stadler, attorney).

Andrew O. Schiff for plaintiff U.S. Postal Service (Faith S. Hochberg, U.S. Attorney, attorney).

Nathan P. Wolf for defendant (Rosenblum, Wolf & Lloyd, attorneys).


HAMILL, J.T.C.

In these local property tax appeals for the 1993 and 1994 tax years, the United States Postal Service moved for summary judgment on the ground that Freehold Township could not include the value of a post office building in the assessments because the building is owned by the Postal Service. According to the Postal Service, the tax, as applied, infringes on the federal government's immunity from state and...

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