Legal Opinion
Square Parking Systems, Inc. v. Business Administrator
New Jersey Superior Court Appellate Division
Decided April 8, 1982PublishedCited by 2 opinions
1Opinion of the Court
*470Civil Action
YOUNG, J. S. C.
Square Parking Systems, Inc., an operator of commercial parking lots, and Irene Bochnak, a taxpayer, challenge by an action in lieu of prerogative writs an ordinance of the City of Jersey City which imposes a 15% tax on fees charged for parking, garaging or storing motor vehicles, with the exception of parking in garages or parking areas which are leased to residential tenants of multiple dwellings. By motion for partial summary judgment plaintiffs seek a determination that the ordinance is ultra vires and that it constitutes a deprivation of the constitutional…
2Cases cited17 opinions
- Suter v. San Angelo Foundry & MacHine CompanySupreme Court of New Jersey · 1979
- Robinson v. CahillSupreme Court of New Jersey · 1973
- Kozesnik v. Township of MontgomerySupreme Court of New Jersey · 1957
- Hutton Pk. Gardens v. West Orange Town CouncilSupreme Court of New Jersey · 1975
- City of Pittsburgh v. Alco Parking Corp.Supreme Court of the United States · 1974
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3Cited by2 opinions
- Square Parking Systems, Inc. v. Business AdministratorNew Jersey Superior Court Appellate Division · 1983
- Propark America New York, LLC v. City of HobokenNew Jersey Tax Court · 2014