2ND ROC-JERSEY ASSOC. v. TOWN OF MORRISTOWN


731 A.2d 1 (1999)

158 N.J. 581

2ND ROC-JERSEY ASSOCIATES, 3rd Roc-Jersey Associates, 4th Roc-Jersey Associates and 5th Roc-Jersey Associates, Plaintiffs-Appellants, and Shav Associates, Plaintiff-Intervenor-Appellant, v. TOWN OF MORRISTOWN, a Municipal Corporation, and Morristown Partners, Inc., Defendants-Respondents, and Director, Division of Local Government Services, Intervenor-Respondent.

Supreme Court of New Jersey.

Decided May 13, 1999.


Attorney(s) appearing for the Case

William J. Sitar, for plaintiff-intervenor-appellant Shav Associates (Mandelbaum & Mandelbaum, attorneys; Mr. Sitar, Steven R. Irwin, West Orange and Peter L. Davidson, on the briefs).

James J. Shrager, for plaintiffs-appellants 2nd Roc-Jersey Associates, 3rd Roc-Jersey Associates, 4th Roc-Jersey Associates and 5th Roc-Jersey Associates (Hannoch Weisman, attorneys, Princeton).

Herbert A. Vogel, Morristown, for defendant-respondent Town of Morristown (Vogel, Chait, Schwartz & Collins, attorneys; Laura J. Lande, on the brief).

Robert S. Goldsmith, Woodbridge, for defendant-respondent Morristown Partners, Inc. (Greenbaum, Rowe, Smith, Ravin, Davis & Himmel, attorneys; Mr. Goldsmith and Gary K. Wolinetz, on the brief).

Gail L. Menyuk, Deputy Attorney General, for intervenor-respondent Director, Division of Local Government Services (Peter Verniero, Attorney General of New Jersey, attorney; Joseph L. Yannotti, Assistant Attorney General, of counsel; Paul I. Tannenbaum, Deputy Attorney General, on the brief).


The opinion of the Court was delivered by HANDLER, J.

The principal issue raised in this appeal is whether assessments imposed on real property in a municipal Special Improvement District are unconstitutional because residential properties are excluded from the assessments. The issue arises because the assessments imposed on properties in the Special Improvement District may, in their application, constitute real property taxes...

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