BTD-1996, NPC 1 L.L.C. v. 350 Warren L.P.

STEINBERG, J.A.D.,

concurring in part; dissenting in part.

I agree with the conclusion of the majority that the charge imposed by the sheriff in this case is technically a tax, rather than a fee, because of the gross disproportion between the amount charged and the value of the services actually performed and expenditures actually involved, as stipulated by the parties. Indeed, although in a different context, the Supreme Court has held that the charges imposed under N.J.S.A. 22A:4-8 constitutes a tax rather than a fee where there is a gross disparity between the amount charged and the services…