MACK-CALI v. CLERK OF BERGEN COUNTY

No. 000037-2008

25 N.J. Tax 243 (2009)

MACK-CALI REALTY, LP AND 470 CHESTNUT REALTY, LLC AND 530 CHESTNUT REALTY, LLC, Plaintiffs, v. CLERK OF BERGEN COUNTY, AND DIRECTOR, DIVISION OF TAXATION, Defendants.

Tax Court of New Jersey.

October 30, 2009.


Attorney(s) appearing for the Case

Mark K. Follender and John P. Fazzio, for plaintiffs (Scarinci & Hollenbeck, LLC, attorneys).

John M. Carbone, for defendant, Clerk of Bergen County (Carbone & Faasse, attorneys).

Julia F. Moore, for defendant, Director, Division of Taxation (Anne Milgram, Attorney General of New Jersey, attorney).


PIZZUTO, J.T.C.

This case presents the question of whether the exemption from the Realty Transfer Fee ("RTF") allowed by N.J.S.A. 46:15-10(a) where consideration is less than $100 is applicable to conveyances from plaintiff Mack-Cali Realty LP ("Mack-Cali") to the other two plaintiffs (LLC entities of which Mack-Cali is the sole member).

By a deed dated July 27, 2006, Mack-Cali conveyed certain property...

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