TOWN OF SECAUCUS v. CITY OF JERSEY CITY


19 N.J. Tax 538 (2001)

TOWN OF SECAUCUS, PLAINTIFF, v. CITY OF JERSEY CITY AND TPI URBAN RENEWAL, DEFENDANTS.

Tax Court of New Jersey.

Formal Opinion dated September 21, 2001.


Attorney(s) appearing for the Case

Paul Tannenbaum, for plaintiff (Zipp and Tannenbaum, L.L.C., attorneys).

Robert J. Cirafesi, for defendant City of Jersey City (Wilentz, Goldman & Spitzer, attorneys).

Joseph Ragno, for defendant TPI Urban Renewal (Waters, McPherson & McNeill, attorneys).

Louis E. Della Torre, Jr., for amicus curiae, 101 Hudson Street Associates (Schumann, Hanlon, Doherty, McCrossin & Paolino, attorneys).


KUSKIN, J.T.C.

On May 19, 2000 I issued an opinion in this matter. Town of Secaucus v. City of Jersey City, 19 N.J.Tax 10 (2000). Thereafter, defendants moved for reconsideration, and I decided their motions in a bench opinion on August 4, 2000. In that opinion, I held that my previous ruling limiting the annual service charge to 2% of total project cost, Id. at 35-36, should not be applied prospectively only, as...

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