Legal Opinion
City of Egg Harbor City v. County of Atlantic County
New Jersey Tax Court
Decided May 4, 1988PublishedCited by 8 opinions
1Opinion of the Court
RIMM, J.T.C.
This is a local property tax matter in which the issue is the exemption of property owned by Atlantic County, leased to the New Jersey Department of Corrections (DOC) and operated by RCA Service Company (RCA) as a juvenile detention facility.
The subject property is known as Block 426, Lot 1. RCA, consisting of 7,000 square feet. It is a portion of the complex owned by Atlantic County in the taxing district of Egg Harbor City known as “Harborfields,” the Atlantic County juvenile detention facility. Prior to 1986, the entire facility was exempt from local property taxation.
On…
2Cases cited23 opinions
- New Jersey Turnpike Authority v. Township of WashingtonSupreme Court of New Jersey · 1954
- Jamouneau v. Division of Tax AppealsSupreme Court of New Jersey · 1949
- Walter Reade, Inc. v. Township of DennisSupreme Court of New Jersey · 1962
- Gibson v. LynchCourt of Appeals for the Third Circuit · 1981
- Borough of Moonachie v. Port of New York AuthoritySupreme Court of New Jersey · 1962
18 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Tp. of Holmdel v. Nj Hwy. AuthNew Jersey Superior Court Appellate Division · 2000
- Renaissance Plaza Associcates v. City of Atlantic CityNew Jersey Tax Court · 1998
- Town of Morristown v. Womans Club of MorristownNew Jersey Tax Court · 1989
- Bergen County v. Leonia BoroughNew Jersey Tax Court · 1994
- Rainhold Holding Co. v. Freehold TownshipNew Jersey Tax Court · 1994
3 more not listed; retrieve them via the Exa API.