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TP. OF HOLMDEL v. NJ HWY. AUTH

748 A.2d 128 (2000)

329 N.J. Super. 410

TOWNSHIP OF HOLMDEL, Plaintiff-Appellant, v. NEW JERSEY HIGHWAY AUTHORITY, Defendant-Respondent.

Superior Court of New Jersey, Appellate Division.

Decided April 3, 2000.

Attorney(s) appearing for the Case

Frederick W. Rose, Summit, for plaintiff-appellant (Cooper, Rose & English, attorneys; Mr. Rose and Bruce S. Goodman, on the brief).

Jonathan L. Williams, Teaneck, for defendant-respondent (DeCotiis, Fitzpatrick & Gluck, attorneys; Mr. Williams, of counsel; Lisa E. Halperin, on the brief).

Before Judges PETRELLA, CONLEY and COBURN.

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

This appeal raises the question of whether those portions of the New Jersey Highway Authority's Garden State Arts Center complex subject to a twenty-one year "privatization" lease with GSAC Partners (GSAC) and to a biennial automatically renewable lease with 116 Park Caterers, have lost their prior immunity from local property taxes. The Tax Court determined they had not. In doing so, we are convinced the judge...

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