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McMAHON v. CITY OF NEWARK

951 A.2d 185 (2008)

195 N.J. 526

Edward R. McMAHON, Court-Appointed Receiver for One Washington Park Urban Renewal Association and WGL Associates, Plaintiff-Appellant, v. CITY OF NEWARK, City of Newark Department of Finance, Office of Assessment and Evelyn E. Laccitiello, Tax Assessor, Defendants-Respondents.

Supreme Court of New Jersey.

Decided July 17, 2008.

Attorney(s) appearing for the Case

Dennis J. Drasco, Roseland, argued the cause for appellant (Lum, Drasco & Positan, attorneys; Mr. Drasco and Kevin J. O'Connor, on the briefs).

John R. Lloyd, Allendale, argued the cause for respondents (Nowell Amoroso Klein Bierman, attorneys).

Justice RIVERA-SOTO delivered the opinion of the Court.

The primary question in this appeal requires that we harmonize disparate provisions of the now-repealed Urban Renewal Corporation and Association Law of 1961 (Fox-Lance Law),1 formerly N.J.S.A. 40:55C-40 to -76, with the comprehensive statutory appeal and review procedures for real estate tax appeals.

Specifically, in this...

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