Borough of Paramus v. County of Bergen

HOPKINS, J. T. C.

This matter is before me on plaintiffs’ action to reverse the judgment of the Bergen County Board of Taxation with respect to the qualification of plaintiffs for remission or rebate by the county treasurer of a sum equal to one-half of the county tax rate for the tax year 1978 pursuant to N.J.S.A. 54:4-5. Defendants Closter, Demarest, Little Ferry and Cresskill have brought a motion for summary judgment pursuant to R. 4:46-1 et seq. The motion is predicated upon the absence of a genuine issue of any material fact necessary to support the motion and that defendants are…