Edgeboro Disposal, Inc. v. Division of Taxation

Plaintiff Edgeboro Disposal, Inc., the operator of a sanitary landfill which closed on December 31, 1987, appeals from a judgment of the Tax Court rejecting its claims for relief from a determination of the Director of the Division of Taxation fixing its final year’s tax and escrow obligations under the Solid Waste Management Act, N.J.S.A. 13:lE-95a, -104a, -109a, -138a, and 138b(l). We affirm substantially for the reasons set forth in Judge Andrew’s opinion, reported at 11 N.J.Tax 463 (Tax 1991).

We add the following observations. As the Tax Court opinion makes clear, plaintiffs argument is…