Newark Park Plaza Associates Ltd. v. City of Newark

ROSEMARY HIGGINS CASS, J.S.C.

This ease presents the court with a question not previously resolved in this State: whether public policy prevents enforcement of a tax provision, in a lease between a government entity and a private landlord, requiring the government entity to pay *498any real estate taxes assessed against the property which is the subject of the lease.

Lacking sufficient government-owned property to conduct its administrative operations, defendant Board of Education of the City of Newark (hereinafter “board”) entered into a one-year written lease with plaintiff Newark Park Plaza…