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NWAC v. DIRECTOR, DIV. OF TAX.

Docket No.: 008480-2017.

32 N.J. Tax 12 (2020)

NATIONAL WINTER ACTIVITY CENTER, PLAINTIFF, v. DIRECTOR, DIVISION OF TAXATION, DEFENDANT.

Tax Court of New Jersey.

Decided: September 25, 2020.

Attorney(s) appearing for the Case

Cara A. Parmigiani for plaintiff (Law Office of Cara A. Parmigiani LLC).

Joseph A. Palumbo for defendant (Director, Division of Taxation).

Joshua A. Zielinski for movant (O'Toole Scrivo, LLC).

This shall serve as the court's formal opinion concerning a motion to intervene as a necessary party brought by the Township of Vernon ("Vernon") under R. 4:33-1, and a cross-motion to transfer funds held in escrow from Vernon to the State's control. The matter is before this court as part of an appeal of a...

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