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HAYES HOME URBAN RENEWAL CORP. v. CITY OF NEWARK

21 N.J. Tax 273 (2003)

HAYES HOME URBAN RENEWAL CORP., PLAINTIFF-RESPONDENT, v. CITY OF NEWARK, DEFENDANT-APPELLANT.

Superior Court of New Jersey, Appellate Division.

Decided December 23, 2003.

Attorney(s) appearing for the Case

John Havrilchak, Assistant Corporation Counsel, argued the cause for appellant (JoAnne Y. Watson, Corporation Counsel, attorney; Mr. Havrilchak, on the brief).

Robert Westreich argued the cause for respondent (Kopelson & Westreich, attorneys; Mr. Westreich, on the brief).

Before Judges PETRELLA and WEFING.

PER CURIAM.

In this property tax appeal the City of Newark challenges the tax court judge's decision that land owned by the Newark Housing Authority, but leased to plaintiff Hayes Home Urban Renewal Corp. to be developed for low-income housing, was exempt from property taxes for part of the 1998 tax year and the full 1999 tax year. The tax court's opinion is published at 20 N.J.Tax 528 (Tax Ct.2003).

In his opinion, Judge...

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