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NBCP URBAN RENEWAL PARTNERSHIP v. CITY OF NEWARK

17 N.J. Tax 505 (1998)

NBCP URBAN RENEWAL PARTNERSHIP, PLAINTIFF-APPELLANT, v. CITY OF NEWARK, DEFENDANT-RESPONDENT.

Superior Court of New Jersey, Appellate Division

Decided October 21, 1998

Attorney(s) appearing for the Case

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

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

Before Judges PRESSLER, BROCHIN and STEINBERG.

PER CURIAM.

The judgment of the Tax Court, based on its conclusion that the Business Retention Act, N.J.S.A. 54:4-1.13-1.16, does not affect plaintiff's statutory service payments in lieu of taxes, is affirmed, substantially for the reasons stated by Judge Small in his decision reported at 17 N.J.Tax 59

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