EVEREST REINSURANCE CO. v. NEWARK DIV. OF TAX ABATEMENT & SPECIAL TAXES


18 N.J. Tax 50 (1998)

EVEREST REINSURANCE CO., PLAINTIFF, v. NEWARK DIVISION OF TAX ABATEMENT AND SPECIAL TAXES, AND CITY OF NEWARK, DEFENDANT.

Tax Court of New Jersey

December 2, 1998


Attorney(s) appearing for the Case

David J. D'Aloia and Joseph Gervasi, Sean R. Kelly, on the brief (Saiber, Schlesinger, Satz & Goldstein, attorneys), for plaintiff.

Demetrice R. Miles (Michelle Hollar-Gregory, Corporation Counsel, attorney), for defendants.


SMALL, J.T.C.

The plaintiff, Everest Reinsurance Co. ("Everest"), seeks interest and attorneys' fees incurred in connection with obtaining a refund of $847,359.95 in Newark City Payroll Tax, paid on December 22, 1997 and refunded on June 5, 1998. The Tax was imposed by Newark, N.J.Rev. Ordinance 10:6-3, originally enacted as 6S and FD021771 (Feb. 17, 1971) and subsequent Amendments, pursuant to N.J.S.A. 40:48C-14 to -19.

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