CRUSADER SERVICING CORP. v. PORT AUTH. OF NEW YORK AND NEW JERSEY


902 A.2d 272 (2006)

386 N.J. Super. 494

CRUSADER SERVICING CORPORATION, Plaintiff-Respondent, v. PORT AUTHORITY OF NEW YORK AND NEW JERSEY, Respondent-Appellant, and City of Jersey City, Defendant-Respondent.

Superior Court of New Jersey, Appellate Division.

Decided July 18, 2006.


Attorney(s) appearing for the Case

George P. Cook, South Orange, argued the cause appellant (Donald F. Burke, attorney; Shirley J. Spira, on the brief).

Adam D. Greenberg argued the cause for respondent Crusader Servicing Corporation (Honig & Greenberg, attorneys; Mr. Greenberg, on the brief).

Larry L. Bembry, Assistant Corporation Counsel, argued the cause of respondent City of Jersey City (Bill Matsikoudis, Corporation Counsel, attorney; Mr. Bembry, on the brief).

Before Judges COBURN, LISA, S.L. REISNER.


The opinion of the court was delivered by

LISA, J.A.D.

This appeal concerns the liability of the Port Authority of New York and New Jersey, a bistate agency, for local property taxes, the payment of which came due after its acquisition of property in Jersey City for use in connection with its operation of the Holland Tunnel. The Port Authority acquired title on June 13, 2000. It did not file with the local assessor notice of its acquisition prior to January...

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