GENERAL MOTORS v. CITY OF LINDEN


293 N.J. Super. 99 (1996)

679 A.2d 718

GENERAL MOTORS CORPORATION, PLAINTIFF-APPELLANT, v. CITY OF LINDEN, DEFENDANT-RESPONDENT.

Superior Court of New Jersey, Appellate Division.

Decided July 26, 1996.


Attorney(s) appearing for the Case

Seth I. Davenport argued the cause for appellant (Garippa & Davenport, attorneys; Mr. Davenport, John E. Garippa and Philip J. Giannuario, of counsel and on the brief).

Robert F. Giancaterino argued the cause for respondent (Skoloff & Wolfe, attorneys; Saul A. Wolfe and Mr. Giancaterino, of counsel; Mr. Giancaterino, on the brief).

Demetrice R. Miles, Assistant Corporation Counsel, argued the cause for intervenor-respondent City of Newark (Michelle Hollar-Gregory, Corporation Counsel, attorney; Mr. Miles, on the brief).

Gail L. Menyuk, Deputy Attorney General, argued the cause for intervenor-appellant State of New Jersey (Deborah T. Poritz, Attorney General, attorney; Michael J. Haas, Senior Deputy Attorney General, of counsel; Ms. Menyuk, on the brief).

Donald F. Miceli argued the cause for intervenor-appellant NBCP Urban Renewal Partnership (Carella, Byrne, Bain, Gilfillan, Cecchi, Stewart & Olstein, attorneys; Mr. Miceli and Richard K. Matanle, on the brief).

John B. Hall argued the cause on behalf of amicus curiae New Jersey Chamber of Commerce, New Jersey Business and Industry Association, Chemical Industry Council, Independent Energy Producers of New Jersey, Association of Graphic Communication, Commerce and Industry Association of New Jersey, New Jersey Laborers'-Employers' Cooperation and Education Trust, National Association of Industrial and Office Properties, New Jersey Chapter and International Brotherhood of Electric Workers, Local Union No. 675 (McManimon & Scotland, attorneys; Mr. Hall, of counsel and on the brief with Peter Dickson).

Before Judges PRESSLER, WEFING and KOLE.


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

Plaintiff General Motors Corporation (GM) and intervenor State of New Jersey appeal, on leave granted, from a partial summary judgment entered by the Tax Court declaring that N.J.S.A. 54:4-1(b), as amended by L. 1992, c. 24, § 3, in implementation of the Business Retention Act (BRA), N.J.S.A. 54:4-1.13 to -1.16, is unconstitutional as a violation of the uniformity requirement...

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