New Jersey Turnpike Authority v. Township of Monroe

SUNDAR, J.T.C.

In its opinion of February 14, 2014 addressing the parties’ summary judgment motions, this court had concluded that Plaintiff (“Turnpike”) did not fit within the definition of a “local government unit” for purposes of N.J.S.A. 54:4-23.8 which provides an exemption for roll-back taxes if lands are acquired by, among others, a local government unit for “recreation and conservation purposes.” The court thereafter asked the parties to brief whether the Turnpike could or should be considered as “the State” for purposes of the same exemption.1 The Turnpike argues that it is the alter…